2018 (2) TMI 483

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. - ST/10117/2016 - A/13766/2017 - Dated:- 21-11-2017 - Mr. Ashok Jindal, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re, the amount received in advance is to be refunded to the prospective buyer alongwith service tax. In these cases, where the appellant has refunded the amount of advance received from the prospective buyer on cancellation of the agreement, the amount of service tax paid by the appellant become refundable to them as no service stands provided by the appellant. Therefore, the refund claim so filed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er 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. In that circumstances, the order of the Ld. Commissioner ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X