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2019 (8) TMI 1377 - SC - Service TaxValidity of order of CESTAT - appeal came to be dismissed on the specious ground that the issues raised in the appeals have already been adjudicated by the High Court - HELD THAT:- There are no hesitation in taking the view that the subject matter before the High Court of Delhi in the Writ Petition, which was filed by the assessee, was limited to the claim of refund which was rejected by the department. The observations made in the judgment of the High Court, therefore, will have to be understood only in that context; and not as having adjudicated the correctness of the order passed by the adjudicating authority, which was the subject matter of appeals before the Appellate Tribunal at the instance of the department. The impugned order deserves to be set aside and parties relegated before the Appellate Tribunal for reconsideration of the appeals on its own merits and in accordance with law, uninfluenced by any observation made by the High Court - Appeal restored.
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