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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Recovery of refund already granted - Commissioner (appeals) had ...


Appeal Outcome: Refund Order Overturned, No Financial Loss or Benefit to Parties Involved, Refund Returned to Customers.

May 18, 2019

Case Laws     Service Tax     AT

Recovery of refund already granted - Commissioner (appeals) had set aside the refund order - the appellant not only received the refund but also gave it back to the customers. Both sides agree that in this particular case, there is no net loss to the exchequer or gain to the appellant.

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