The Appellate Tribunal allowed the appeal and remanded the ...

Tribunal remands tax refund case for reconsideration due to inconsistent treatment of payment amounts.

December 14, 2024

Case Laws Service Tax AT

The Appellate Tribunal allowed the appeal and remanded the matter to the adjudicating authority for passing a fresh order. The Tribunal found that the refund claim was erroneously rejected by the lower authorities on the ground of limitation u/s 11B, as there was an inconsistency in treating part of the amount paid as a pre-deposit and the remaining amount differently, despite being of the same nature. The Tribunal set aside the impugned order, holding that the issue required reconsideration by the adjudicating authority.

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The Appellate Tribunal allowed the appeal and remanded the ...

Tribunal remands tax refund case for reconsideration due to inconsistent treatment of payment amounts.

December 14, 2024

Case Laws Service Tax AT

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