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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Rejection of refund claims - In the absence of any appeal ...


Adjudicating Authority Violates Judicial Discipline by Rejecting Refund Claims Without Appeal, Issues Unauthorized Show-Cause Notice.

March 29, 2016

Case Laws     Service Tax     AT

Rejection of refund claims - In the absence of any appeal against such an order of appellate authority, the adjudicating authority has not followed settled principle of judicial discipline; and has entered further voyage to reject the refund claim by issuance another show-cause notice, which is beyond his jurisdiction - AT

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