https://www.taxtmi.com/caselaws?id=259235 The Tribunal held that the Order-in-Appeal had attained finality and the adjudicating authority could not re-examine the refund claim without a fresh show cause notice. It ruled that introducing new grounds during document verification was impermissible. The Tribunal also determined that refund claims for services availed before the amendment in notified services were admissible, directing the adjudicating authority to process the refund claim within 90 days based on the Commissioner (Appeals) order. en-us Wed, 11 Feb 2015 00:00:00 +0530 Mon, 04 May 2015 06:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259235 The Tribunal held that the Order-in-Appeal had attained finality and the adjudicating authority could not re-examine the refund claim without a fresh show cause notice. It ruled that introducing new grounds during document verification was impermissible. The Tribunal also determined that refund claims for services availed before the amendment in notified services were admissible, directing the adjudicating authority to process the refund claim within 90 days based on the Commissioner (Appeals) order. Case-Laws Service Tax Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259235