https://www.taxtmi.com/caselaws?id=206225 A second show cause notice proposing rejection of a refund claim could not be sustained after the Tribunal had already allowed the appeal and decided the dispute on merits. The prior appellate order was treated as disposing of the refund controversy in full, so the department could not reopen the same claim on the footing that part of it remained unconsidered. The refund claim for excess service tax paid under Notification No. 1/2006-S.T. was therefore maintainable, and the excess tax was ordered to be refunded with interest. en-us Thu, 20 Jan 2011 00:00:00 +0530 Thu, 22 Dec 2011 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206225 A second show cause notice proposing rejection of a refund claim could not be sustained after the Tribunal had already allowed the appeal and decided the dispute on merits. The prior appellate order was treated as disposing of the refund controversy in full, so the department could not reopen the same claim on the footing that part of it remained unconsidered. The refund claim for excess service tax paid under Notification No. 1/2006-S.T. was therefore maintainable, and the excess tax was ordered to be refunded with interest. Case-Laws Service Tax Thu, 20 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206225