https://www.taxtmi.com/caselaws?id=437955 The Tribunal allowed the appeals, upholding the Assistant Commissioner's decision to sanction refund claims under the repealed Notification No 41/2012-ST. It held that the right to claim a rebate accrued when the service tax was paid, and this right was not extinguished by the repeal of the notification. The Tribunal emphasized the protection of accrued rights under the existing law, as provided in Section 174(2) of the CGST Act, 2017, setting aside the Commissioner (Appeals)'s order. en-us Tue, 31 Jan 2023 00:00:00 +0530 Fri, 19 May 2023 01:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437955 The Tribunal allowed the appeals, upholding the Assistant Commissioner's decision to sanction refund claims under the repealed Notification No 41/2012-ST. It held that the right to claim a rebate accrued when the service tax was paid, and this right was not extinguished by the repeal of the notification. The Tribunal emphasized the protection of accrued rights under the existing law, as provided in Section 174(2) of the CGST Act, 2017, setting aside the Commissioner (Appeals)'s order. Case-Laws Service Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437955