https://www.taxtmi.com/caselaws?id=91 Retrospective validation of Rule 2 of the Service Tax Rules required the refund appeals to be examined on merits, rather than dismissed as infructuous. The refund claim had arisen from service tax paid under provisions later quashed by the Supreme Court, but the subsequent amendments in the Finance Act, 2000 revalidated the rule with retrospective effect. The appellate authority was therefore required to consider the effect of that validation and decide the refund claim in accordance with law after hearing the parties. Dismissal of the appeals as infructuous was unsustainable, and the matter was remanded for fresh adjudication on merits. en-us Wed, 25 Sep 2002 00:00:00 +0530 Thu, 03 Jul 2008 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91 Retrospective validation of Rule 2 of the Service Tax Rules required the refund appeals to be examined on merits, rather than dismissed as infructuous. The refund claim had arisen from service tax paid under provisions later quashed by the Supreme Court, but the subsequent amendments in the Finance Act, 2000 revalidated the rule with retrospective effect. The appellate authority was therefore required to consider the effect of that validation and decide the refund claim in accordance with law after hearing the parties. Dismissal of the appeals as infructuous was unsustainable, and the matter was remanded for fresh adjudication on merits. Case-Laws Service Tax Wed, 25 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91