https://www.taxtmi.com/caselaws?id=446360 CESTAT NEW DELHI held that the Assistant Commissioner and Commissioner (Appeals) exceeded the scope of the remand order dated 22.11.2016. The remand was limited to document verification for service tax refund under GTA on reverse charge basis. The Assistant Commissioner improperly re-examined entitlement to refund on merits, which had already been settled. Since unjust enrichment bar was found inapplicable due to reverse charge payment, and required document verification was completed, the refund was allowed. The subsequent order dated 23.04.2018 was set aside for traveling beyond remand scope. Appeal allowed. en-us Thu, 16 Nov 2023 00:00:00 +0530 Sat, 02 Dec 2023 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446360 CESTAT NEW DELHI held that the Assistant Commissioner and Commissioner (Appeals) exceeded the scope of the remand order dated 22.11.2016. The remand was limited to document verification for service tax refund under GTA on reverse charge basis. The Assistant Commissioner improperly re-examined entitlement to refund on merits, which had already been settled. Since unjust enrichment bar was found inapplicable due to reverse charge payment, and required document verification was completed, the refund was allowed. The subsequent order dated 23.04.2018 was set aside for traveling beyond remand scope. Appeal allowed. Case-Laws Service Tax Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446360