https://www.taxtmi.com/caselaws?id=255949 The Tribunal held that the recovery of erroneously granted refund without issuing a notice under section 73(1) was impermissible, setting aside the Commissioner's order for recovery of the excess amount. The Tribunal did not address the eligibility of the appellant for adjustment of the excess service tax paid under Rule 6 due to procedural irregularity. The appellant successfully argued in their favor, leading to the allowance of the appeal with consequential relief, if any, as per law. en-us Wed, 14 Jan 2015 00:00:00 +0530 Sat, 12 Sep 2015 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255949 The Tribunal held that the recovery of erroneously granted refund without issuing a notice under section 73(1) was impermissible, setting aside the Commissioner's order for recovery of the excess amount. The Tribunal did not address the eligibility of the appellant for adjustment of the excess service tax paid under Rule 6 due to procedural irregularity. The appellant successfully argued in their favor, leading to the allowance of the appeal with consequential relief, if any, as per law. Case-Laws Service Tax Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255949