https://www.taxtmi.com/caselaws?id=441602 HC quashed the impugned order of the Assistant Commissioner rejecting refund of ITC on inputs and input services used for export, holding it to be without jurisdiction and ex facie illegal. The Court found that the petitioner's refund claim had already been adjudicated, with the Additional Commissioner (Appeals) allowing the appeal on merits by a detailed order. The Assistant Commissioner could not sit in appeal over or re-visit the concluded factual findings and legal conclusions of the appellate authority, absent any stay or challenge through proper remedies such as review or further appeal. HC directed that the petitioner be granted the refund benefits flowing from the appellate order. en-us Mon, 31 Jul 2023 00:00:00 +0530 Thu, 11 Dec 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441602 HC quashed the impugned order of the Assistant Commissioner rejecting refund of ITC on inputs and input services used for export, holding it to be without jurisdiction and ex facie illegal. The Court found that the petitioner's refund claim had already been adjudicated, with the Additional Commissioner (Appeals) allowing the appeal on merits by a detailed order. The Assistant Commissioner could not sit in appeal over or re-visit the concluded factual findings and legal conclusions of the appellate authority, absent any stay or challenge through proper remedies such as review or further appeal. HC directed that the petitioner be granted the refund benefits flowing from the appellate order. Case-Laws GST Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441602