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2016 (2) TMI 473 - HC - Service TaxValidity and scope of Interim order while passing Final Order - whether Tribunal is empowered to pass non-speaking orders while disposing of statutory appeals and while discharging judicial functions - Refund of accumulated cenvat credit - Relevant date in case of export of services - Held that:- it is clear that the Tribunal in all its eagerness to decide the pending cases, in order to reduce the pendency of appeals, has adopted a technique in clubbing nearly 192 cases and passing an interim order on all the issues involved in the batch of cases and the same is applied in the Final Order of the individual cases. We would have appreciated if, the Tribunal had passed the Final Order in one case and the same is adopted in other batch of cases. The scope of Interim Order is very limited. It is temporary and effective only during the pendency of litigation; ceases to exist as soon as the Final Order is passed. No law can be laid down in an interim order. The procedure adopted by the Tribunal is strange and contrary to the settled principles of law. Passing Final Order, referring to the paragraphs in the Interim Order is not a speaking order. As such, the order passed by the Tribunal is not sustainable. - Matter remanded back.
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