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of <h1>CESTAT Kolkata Upholds Rejection of Service Tax Refund Appeal</h1> The Appellate Tribunal CESTAT, Kolkata dismissed the Department's appeal on a refund of Service Tax. The Commissioner's direction to appeal before the ... Re- view of the Order-in-Original- in this case the Commissioner directed filing an appeal before the lower Appellate Authority pursuant to re- view of the Order-in-Original. Held that-it is a wrong course of action and the lower Appellate Authority has correctly rejected the Appeal filed before him. As such, the impugned Order does not require any interference. Consequently, the Department’s Appeal is dismissed. The Appellate Tribunal CESTAT, Kolkata dismissed the Department's appeal regarding a refund of Service Tax. The Commissioner's direction to file an appeal before the lower Appellate Authority was deemed incorrect, and the lower Appellate Authority's rejection of the appeal was upheld.
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