https://www.taxtmi.com/caselaws?id=433585 The Tribunal remanded the matter to the Adjudicating Authority for a detailed review of the documents and calculation of the eligible refund. The Authority was instructed to grant a proper opportunity for a hearing and adhere to the principles of natural justice. The appeals were disposed of with the direction for a reassessment by the Adjudicating Authority to determine the eligibility for cash refunds in accordance with Section 142(3) of the CGST Act, 2017. en-us Mon, 30 Jan 2023 00:00:00 +0530 Sat, 04 Feb 2023 08:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433585 The Tribunal remanded the matter to the Adjudicating Authority for a detailed review of the documents and calculation of the eligible refund. The Authority was instructed to grant a proper opportunity for a hearing and adhere to the principles of natural justice. The appeals were disposed of with the direction for a reassessment by the Adjudicating Authority to determine the eligibility for cash refunds in accordance with Section 142(3) of the CGST Act, 2017. Case-Laws Service Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433585