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2022 (6) TMI 573 - HC - Service TaxRecovery of Refund Claim - HELD THAT:- The impugned show-cause notice has been triggered on account of the order passed by the Appellate Authority i.e., the Commissioner, Central Tax, Appeals-II, New Delhi. The Appellate Authority has remanded the matter to the adjudicatory authority for carrying out fresh examination of the matter concerning the petitioner’s refund claim. A remand order of the kind, captured in the order of the Appellate Authority, cannot trigger a recovery at this stage - Mr Singla will return with instructions on the next date of hearing - List the matter on 02.06.2022.
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