https://www.taxtmi.com/caselaws?id=396917 The Appellate Tribunal CESTAT KOLKATA allowed the appeal, granting the appellant a refund despite not being registered with the Service Tax Department during the relevant period. The Tribunal held that the rejection of the refund claim based on registration status and the error in mentioning the old address on invoices were not valid reasons to deny the refund. Emphasizing the importance of legal precedents, the Tribunal ruled in favor of the appellant, ensuring fair treatment in similar cases and setting aside the initial rejection of the refund claim. en-us Tue, 19 Nov 2019 00:00:00 +0530 Sat, 25 Jul 2020 08:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396917 The Appellate Tribunal CESTAT KOLKATA allowed the appeal, granting the appellant a refund despite not being registered with the Service Tax Department during the relevant period. The Tribunal held that the rejection of the refund claim based on registration status and the error in mentioning the old address on invoices were not valid reasons to deny the refund. Emphasizing the importance of legal precedents, the Tribunal ruled in favor of the appellant, ensuring fair treatment in similar cases and setting aside the initial rejection of the refund claim. Case-Laws Service Tax Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396917