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2022 (4) TMI 254 - AT - Service TaxRefund of Service Tax - rejection of refund on the ground that the appellant/assessee did not debit the amount of refund claimed, at the time of filing the refund claim, but have debited such amount subsequent to the filing of the refund claim but before adjudication - Rule 5 read with Notification No.27/2012-CE dated 18.06.2012 - Doctrine of Merger - HELD THAT:- The action of the Asstt. Commissioner, of issuing of fresh show cause notice, instead of granting refund, in terms of the Final Order of this Tribunal amounts to interference in the justice delivery system. It is also noticed that the appeal before this Tribunal was against order-in-appeal passed by the Commissioner (Appeals). Further, Revenue was not in appeal against the order of the Commissioner (Appeals). It seems that the Asstt. Commissioner, Shri Ravi Babu, has no regard for the order of the superior court/Tribunal, and also does not have any concept of doctrine of merger. Accordingly, the Asstt. Commissioner, Shri Ravi Babu, Central Goods and Service Tax Commissionerate, Delhi North Commissionerate, 17-B, IAEA House, I.P. Estate, New Delhi-110 019 is directed to show cause as to why the proceedings for contempt of court should not be drawn against him and referred to the jurisdictional High Court for further action in accordance with law - last opportunity is granted to the Asstt. Commissioner, Shri Ravi Babu to comply with the final order of this Tribunal and to file compliance, which should be filed before 25.04.2022. Put up for further hearing and order on 25.04.2022.
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