https://www.taxtmi.com/caselaws?id=751118 CESTAT Chennai held that the department cannot refuse to implement a tribunal order by readjudicating the matter on merits or monetary grounds when no appeal was filed. The case involved refund of service tax on input services for export of goods during 01.10.2007 to 02.04.2008 under notification 41/2007. The tribunal emphasized that non-filing of appeal constitutes acceptance of the order, and the adjudicating authority cannot sit in appeal over tribunal decisions. Citing precedents, the court ruled that when tribunal orders are not appealed, they become final and binding. The department's refusal to grant refund despite favorable tribunal order was set aside, and appeal was allowed. en-us Fri, 05 Apr 2024 00:00:00 +0530 Mon, 08 Apr 2024 08:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751118 CESTAT Chennai held that the department cannot refuse to implement a tribunal order by readjudicating the matter on merits or monetary grounds when no appeal was filed. The case involved refund of service tax on input services for export of goods during 01.10.2007 to 02.04.2008 under notification 41/2007. The tribunal emphasized that non-filing of appeal constitutes acceptance of the order, and the adjudicating authority cannot sit in appeal over tribunal decisions. Citing precedents, the court ruled that when tribunal orders are not appealed, they become final and binding. The department's refusal to grant refund despite favorable tribunal order was set aside, and appeal was allowed. Case-Laws Service Tax Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751118