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2019 (1) TMI 184 - AT - Service TaxRecovery of amount of refund wrongly sanctioned - section 84 of the Finance Act, 1994 - Held that:- Once an Order-in- Appeal has been passed, the original order ceases to exist as it merges with the Order-in-Appal and therefore no portion of that original order can be revised. In this case, since the Commissioner (Appeals) has passed Order-in-Appeal, the Commissioner could not have, thereafter, passed an order in revising the Order-in-Original passed by the Asst. Commissioner. The Order-in-Revision No. 2/2010 is therefore unsustainable and needs to be set aside. Adjustment of a refund sanctioned against the aforesaid demand - Held that:- At the time of passing the order, no appeal was filed by the appellant against Order-in- Original No. 2/2010 ST, dt. 26.02.2010. The Order-in-Original adjusting the amount was passed on 27.09.2010 and the appeal has been filed by the appellant only in October 2010. Further, a period of six months had already elapsed and the appellant had not submitted any documents to show that an appeal has been filed against Order-in-Original No. 2/2010 ST, dt. 26.02.2010. However, we have now set aside Order-in-Original No. 2/2010 ST, 26.02.2010 in appeal No. ST/2530/2010. Therefore, the amount of refund so adjusted is now payable to the appellant. Appeal disposed off.
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