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2021 (6) TMI 705 - AT - Service TaxValidity of SCN - On the refund already sanctioned by Tribunal, the Revenue issued two show cause notices to re-adjudicate the matter - error on the part of Revenue - violation of principles of natural justice - HELD THAT:- After the order of this Tribunal dated 16.10.2019, the authorities below were having the two options i. e. either to challenge the order of this Tribunal before higher forum or to comply the direction of this Tribunal passed on 16.10.2019. As the order dated 16.10.2019 has not been challenged by the respondents, the only option left with the respondent to sanction the refund claim suo-motto and to release the same, no refund claim was required to be filed by the appellant again. Instead of sanctioning the refund claim to the appellant, the adjudicating authority has issued two show cause notices illegally to the appellant on 30.01.2020 and 23.04.2020. Therefore, the show cause notices issued to the appellant are illegal and violation of the legal provisions. The act of the issuance of show cause notice to the appellant shows that arrogance of the departmental officers and they has no faith in judiciary. The said act of the departmental officer cannot be appreciated. Further, these type of actions put burden on the Govt. Of India monetarily and otherwise. The refund claim is allowed - also interest on delayed refund is allowed - appeal allowed - decided in favor of appellant.
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