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2016 (2) TMI 73 - HC - Service TaxRefund - unjust enrichment - filing of writ petition against the order of adjudicating authority - Held that:- The Court is of the considered view that instead of there being parallel proceedings on the question of entitlement of the Appellant to refund, the better course would be to permit the Appellant to raise the aforesaid three issues, apart from other issues it may want to raise, in the appeal to be filed by it against the order dated 30th November 2015. In any event, on the second issue raised by the Appellant, the Appellate Authority will have to examine the documents and materials placed on record by the Appellant and come to a conclusion on merits. - Considering that the Appellants application for refund has been pending for quite some time, and with the Appellant having already approached this Court once earlier, the Court directs that the appeal to be filed by the Appellant be disposed of by the Commissioner Appeals within a period of three months from the date of registration of such appeal.
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