https://www.taxtmi.com/caselaws?id=442674 Revisionary action under Section 84 of the Finance Act was found unsustainable where it was initiated after more than one year and ten months from the refund sanction without justification. The hearing process was also defective because four dates were fixed together, only one effective opportunity was given, and the request for further time to reply was not considered before the order was passed ex parte. On unjust enrichment, a certificate from the service recipient stating that no service tax had been recovered supported the claimant's case and negatived that basis for disallowing refund. The impugned order was set aside and consequential relief followed. en-us Mon, 04 Sep 2023 00:00:00 +0530 Fri, 08 Sep 2023 09:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442674 Revisionary action under Section 84 of the Finance Act was found unsustainable where it was initiated after more than one year and ten months from the refund sanction without justification. The hearing process was also defective because four dates were fixed together, only one effective opportunity was given, and the request for further time to reply was not considered before the order was passed ex parte. On unjust enrichment, a certificate from the service recipient stating that no service tax had been recovered supported the claimant's case and negatived that basis for disallowing refund. The impugned order was set aside and consequential relief followed. Case-Laws Service Tax Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442674