https://www.taxtmi.com/caselaws?id=266822 The Tribunal invalidated the impugned Order-in-Appeal disallowing a service tax refund for input services used in exporting goods. The conflict arose as the same officer issued both the impugned order and the Review Order, violating principles of natural justice. Consequently, the Tribunal quashed the Order-in-Appeal, remanding the case for reconsideration by an impartial appellate Commissioner. The decision highlighted the necessity of an unbiased appellate process, emphasizing the importance of independence and fairness in decision-making. en-us Thu, 17 Sep 2015 00:00:00 +0530 Fri, 13 May 2016 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266822 The Tribunal invalidated the impugned Order-in-Appeal disallowing a service tax refund for input services used in exporting goods. The conflict arose as the same officer issued both the impugned order and the Review Order, violating principles of natural justice. Consequently, the Tribunal quashed the Order-in-Appeal, remanding the case for reconsideration by an impartial appellate Commissioner. The decision highlighted the necessity of an unbiased appellate process, emphasizing the importance of independence and fairness in decision-making. Case-Laws Service Tax Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266822