https://www.taxtmi.com/caselaws?id=261927 Once the levy was set aside in appeal, the assessee became entitled to consequential refund of the service tax and interest paid under the retrospective levy. The refund authority could not reopen or question the correctness of the binding appellate order, because it had no jurisdiction to sit in judgment over a concluded appellate determination. The Court therefore treated the refund claim as maintainable and held that consequential relief must follow the setting aside of the levy. The revenue's challenge failed because the lower authority had exceeded its jurisdiction by disregarding the appellate order. en-us Mon, 08 Jun 2015 00:00:00 +0530 Thu, 15 Oct 2015 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261927 Once the levy was set aside in appeal, the assessee became entitled to consequential refund of the service tax and interest paid under the retrospective levy. The refund authority could not reopen or question the correctness of the binding appellate order, because it had no jurisdiction to sit in judgment over a concluded appellate determination. The Court therefore treated the refund claim as maintainable and held that consequential relief must follow the setting aside of the levy. The revenue's challenge failed because the lower authority had exceeded its jurisdiction by disregarding the appellate order. Case-Laws Service Tax Mon, 08 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261927