https://www.taxtmi.com/caselaws?id=33738 The case addressed the issue of sanctioning a refund without appealing self-assessment and the challenge to a refund claim without appealing the assessment order. The court upheld the impugned order passed by the Commissioner (Appeals) and rejected the appeal filed by the Revenue. The judgment emphasized the necessity of following the statutory appeal process before claiming a refund based on the assessment order, setting a precedent for the maintainability of refund claims in similar scenarios. en-us Mon, 19 Jan 2009 00:00:00 +0530 Thu, 06 May 2010 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33738 The case addressed the issue of sanctioning a refund without appealing self-assessment and the challenge to a refund claim without appealing the assessment order. The court upheld the impugned order passed by the Commissioner (Appeals) and rejected the appeal filed by the Revenue. The judgment emphasized the necessity of following the statutory appeal process before claiming a refund based on the assessment order, setting a precedent for the maintainability of refund claims in similar scenarios. Case-Laws Service Tax Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33738