https://www.taxtmi.com/caselaws?id=355062 The Tribunal found that the Ld. Commissioner (A) erred in rejecting the refund claim despite a previous Tribunal decision in favor of the appellant. As the Tribunal decision had not been stayed or set aside by a higher forum, the authorities were bound to adhere to it. The Ld. Commissioner (A) was deemed to have acted without merit, leading to the order being overturned. Consequently, the refund was sanctioned as per the initial adjudication, and the appeal was resolved accordingly. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355062 The Tribunal found that the Ld. Commissioner (A) erred in rejecting the refund claim despite a previous Tribunal decision in favor of the appellant. As the Tribunal decision had not been stayed or set aside by a higher forum, the authorities were bound to adhere to it. The Ld. Commissioner (A) was deemed to have acted without merit, leading to the order being overturned. Consequently, the refund was sanctioned as per the initial adjudication, and the appeal was resolved accordingly. Case-Laws Service Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355062