2022 (6) TMI 979

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..... . 75362/2022
Service Tax
Refund claim - unjust enrichment - rejection of refund for non-adherence to conditions of Section 102(E) of the Finance Act - HELD THAT:- The issue agitated by the department before us i.e. remand of the matter to the lower authority by Commissioner(Appeals), is no longer existing in view of the passing of the order in remand proceedings. Therefore, it is found that .....

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..... ng of the Appeal. 2. In view of the submissions, as made by the learned Counsel for the Respondent and the reasons as mentioned in the Miscellaneous Application, the prayer for early hearing of the Appeal is allowed. With the consent of both the sides, we take up the Appeal itself for disposal. 3. This Appeal has been filed by the department against the Order-in-Appeal No.116/Kol-South/2021 date .....

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..... ted the amount to Consumer Welfare Fund. Ld.Counsel further submits that a direction may be given to the Ld.Commissioner(Appeals) to decide in an expeditious manner. 5. Ld.Authorized Representative for the Appellant/Revenue reiterated the grounds of appeal and fairly submits that the matter has been taken up for de novo adjudication by the lower authorities. The Appeal would become infructuous. .....

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