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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Refusal to give refund despite clear direction by the higher ...


Refund Denied Despite Higher Authority's Instructions; New Notice Issued Citing Limitation Grounds, Exceeding Authority Scope.

February 24, 2016

Case Laws     Service Tax     AT

Refusal to give refund despite clear direction by the higher authority - it appears that the refund sanctioning authority took it on himself to sit in judgment on the higher appellate authority by issue of a fresh notice for rejection on the ground of limitation without applying his mind to the scope of his authority - AT

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