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2022 (6) TMI 979 - AT - Service TaxRefund claim - unjust enrichment - rejection of refund for non-adherence to conditions of Section 102(E) of the Finance Act - HELD THAT:- The issue agitated by the department before us i.e. remand of the matter to the lower authority by Commissioner(Appeals), is no longer existing in view of the passing of the order in remand proceedings. Therefore, it is found that the Appeal is infructuous and thus requires dismissal. Regarding the submission of Ld.Counsel for giving a direction to the Ld.Commissioner(Appeals), it is found that the same is not part of the proceedings. Moreover, being creature of statute, this Bench cannot thus direct the authorities in an issue which is not before us. However, Respondents are at liberty to pursue the matter before the Ld.Commissioner(Appeals). Appeal is dismissed as infructuous.
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