https://www.taxtmi.com/article/detailed?id=2030 The core holding addresses whether the department may appropriate an export rebate to satisfy service tax demands while an appeal and pre-deposit stay petition remain pending. The court found the appropriation unsustainable because the taxpayer was not given a reasonable opportunity of hearing before adjustment, the action rendered the stay petition infructuous, and the department must reconsider the rebate claim while the tribunal decides the appeal on merits. en-us Wed, 13 Feb 2013 19:02:04 +0530 Wed, 13 Feb 2013 19:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2030 The core holding addresses whether the department may appropriate an export rebate to satisfy service tax demands while an appeal and pre-deposit stay petition remain pending. The court found the appropriation unsustainable because the taxpayer was not given a reasonable opportunity of hearing before adjustment, the action rendered the stay petition infructuous, and the department must reconsider the rebate claim while the tribunal decides the appeal on merits. Articles Service Tax Wed, 13 Feb 2013 19:02:04 +0530 https://www.taxtmi.com/article/detailed?id=2030