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2020 (12) TMI 121 - AT - Service TaxRefund of unutilized/accumulated Cenvat credit - refund rejected on the ground of input credit availed being prior to the date of registration - period April 2012 to June 2012 - D.O.F No. 334/1/2012-TRU dated 16.03.2012 - HELD THAT:- It is unfortunate that the learned First appellate authority (FAA for short) has given some excuses to not to follow the orders of CESTAT, in the appellant’s own case. It is not even the case of the learned FAA that the earlier order/s of this Bench that are referred in his own orde, have been reversed by High court or have been set aside. The facts may or may not vary, but the principle that is laid down by a higher forum is required to be followed. For these reasons, the impugned order has to set aside at once. The matter is required to be remanded to the file of ld. FAA to pass fresh order on merits after hearing the assessee. When the assessee claims that the issue on hand stands covered by an order of a higher forum, in respect of the very same assessee but for a different period, such previous order/s of a higher Forum shall be followed as long as the same are not stayed/set aside by Hon’ble High court - Appeal allowed by way of remand.
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