https://www.taxtmi.com/caselaws?id=343461 The Tribunal held that the department's failure to issue a show cause notice and initiate proceedings under Section 73 of the Finance Act, 1994 was a procedural lapse. The rejection of the refund claim was unjustified as there was no proper determination of tax liability. The impugned order was set aside, and the appeal was allowed with consequential reliefs. The Tribunal emphasized the necessity for the department to follow due process in cases of disputed tax liability. en-us Tue, 04 Apr 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343461 The Tribunal held that the department's failure to issue a show cause notice and initiate proceedings under Section 73 of the Finance Act, 1994 was a procedural lapse. The rejection of the refund claim was unjustified as there was no proper determination of tax liability. The impugned order was set aside, and the appeal was allowed with consequential reliefs. The Tribunal emphasized the necessity for the department to follow due process in cases of disputed tax liability. Case-Laws Service Tax Tue, 04 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343461