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2024 (1) TMI 730 - HC - Service TaxRefund of the service tax paid on the input services that remained unutilized - consequence of the judgment, decree or direction by the appellate authority - requirement for fresh proceedings to be drawn up or not - Section 11B of CEA - HELD THAT:- Section 11B(1) specifically provides for application for refund to be made within the stipulated period which admittedly in the instant case has been made by the petitioner and which is not disputed by the respondent as well. It is these applications which stood rejected by the respondent and it was further rejected by the Commissioner (Appeals) and which, finally stood set-aside by the Tribunal which decided the claim of refund in favor of the petitioner vide orders, dated 24.02.2020, 03.07.2017 and 24.10.2016 respectively. It goes without saying that once the application for refund which stood rejected by the competent authority under the statute has been set-aside and quashed by the appellate Tribunal, the orders of rejection would no longer remain in existence and as a consequence of the orders passed by the appellate Tribunal, the application for refund automatically becomes active and is liable to be processed from that stage itself without there being a necessity for moving a fresh application as has been contended by the learned counsel for the Department. The said contention of the Department therefore stands negated. The Writ Petition stands allowed.
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