https://www.taxtmi.com/caselaws?id=448331 The Telangana HC held that when an appellate tribunal sets aside rejection orders for service tax refund applications, the original applications automatically become active and must be processed without requiring fresh applications. The petitioner had timely filed refund applications under Section 11B of CEA for unutilized input services, which were rejected by authorities and the Commissioner (Appeals). The Tribunal subsequently set aside these rejections through orders dated 24.02.2020, 03.07.2017, and 24.10.2016, ruling in favor of the petitioner. The HC rejected the Department's contention that fresh proceedings were necessary, stating that once rejection orders are quashed by the appellate tribunal, they cease to exist and the refund applications become liable for processing from that stage. The writ petition was allowed. en-us Tue, 19 Dec 2023 00:00:00 +0530 Tue, 16 Jan 2024 22:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448331 The Telangana HC held that when an appellate tribunal sets aside rejection orders for service tax refund applications, the original applications automatically become active and must be processed without requiring fresh applications. The petitioner had timely filed refund applications under Section 11B of CEA for unutilized input services, which were rejected by authorities and the Commissioner (Appeals). The Tribunal subsequently set aside these rejections through orders dated 24.02.2020, 03.07.2017, and 24.10.2016, ruling in favor of the petitioner. The HC rejected the Department's contention that fresh proceedings were necessary, stating that once rejection orders are quashed by the appellate tribunal, they cease to exist and the refund applications become liable for processing from that stage. The writ petition was allowed. Case-Laws Service Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448331