https://www.taxtmi.com/caselaws?id=208123 The court quashed the orders refusing to adjudicate on the petitioner's refund claim for service tax paid on rental income. It held that the authority must consider and pass orders on refund applications, noting that the return of the application did not legally dispose of the claim. The court emphasized the importance of following due process in adjudicating refund claims, clarifying that interest on refunds is payable only upon allowance within three months. The respondent was directed to reconsider and dispose of the refund application on its merits. en-us Tue, 01 Dec 2009 00:00:00 +0530 Fri, 06 Jan 2012 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208123 The court quashed the orders refusing to adjudicate on the petitioner's refund claim for service tax paid on rental income. It held that the authority must consider and pass orders on refund applications, noting that the return of the application did not legally dispose of the claim. The court emphasized the importance of following due process in adjudicating refund claims, clarifying that interest on refunds is payable only upon allowance within three months. The respondent was directed to reconsider and dispose of the refund application on its merits. Case-Laws Service Tax Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208123