Lower Authority Cannot Alter Superior Tribunal's Judgment on Pre-Deposit Refunds; Must Adhere to Tribunal Rulings.

Lower Authority Cannot Alter Superior Tribunal's Judgment on Pre-Deposit Refunds; Must Adhere to Tribunal Rulings. https://www.taxtmi.com/highlights?id=62341 Refund or adjustment against pre-deposit - interest on pre-deposit - it is not open for the subordinate authority to interpret the judgment of the superior Tribunal and bestow unto himself the powers to adjust the pre-deposit amount by coming to the conclusion that the order setting aside the order in original must be given limited effect. - HC en-us Tue, 08 Mar 2022 11:17:58 +0530 Tue, 08 Mar 2022 11:17:58 +0530 TaxTMI RSS Generator Lower Authority Cannot Alter Superior Tribunal's Judgment on Pre-Deposit Refunds; Must Adhere to Tribunal Rulings. https://www.taxtmi.com/highlights?id=62341 Refund or adjustment against pre-deposit - interest on pre-deposit - it is not open for the subordinate authority to interpret the judgment of the superior Tribunal and bestow unto himself the powers to adjust the pre-deposit amount by coming to the conclusion that the order setting aside the order in original must be given limited effect. - HC Highlights Service Tax Tue, 08 Mar 2022 11:17:58 +0530 https://www.taxtmi.com/highlights?id=62341