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2018 (2) TMI 483 - AT - Service TaxRefund claim - amount received in advance - Held that: - The order of this Tribunal in the case of Partibha Consturction, Engineers and Contractors India P Ltd [2010 (12) TMI 331 - CESTAT, MUMBAI] has neither been stayed nor has been set-aside by the higher forum. In that circumstances, authorities below are bound to accept the order of this Tribunal which the adjudicating authority did but, the Ld. Commissioner (A) has violated the judicial principle which is binding on him and had passed the order without going into the merits of the case - refund allowed - decided in favor of appellant.
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