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2019 (6) TMI 1323 - AT - Service TaxRefund of service tax - unjust enrichment - HELD THAT:- Since the Commissioner (Appeals)’s order is unsustainable in law despite his endorsement in order that appeal was filed on 30-1-2017, the same is admittedly a misstatement made by another quasi-judicial appellate authority as in the appeal memo endorsement of the Commissioner bears 17-1-2017 as date of filing and it was sent to the appellant on 12-1-2018 i.e., almost after one year. Furthermore show cause notice to the Appellant issued on 7-2-2017 making duty demand holding adjudication order of refund as erroneous which is silent about such filing of appeal in an hypothecated date mentioned by the Commissioner (Appeals) cannot be taken as the date of filing of appeal before him. Commissioner (Appeal)’s order, which is assailed in this appeal, is passed without authority of law - Refund allowed - appeal allowed - decided in favor of appellant.
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