https://www.taxtmi.com/caselaws?id=752223 The CESTAT NEW DELHI set aside the rejection of a refund claim for GTA services. The original adjudicating authority exceeded the scope of remand by readjudicating classification issues not raised in the show cause notice, constituting judicial indiscipline. The Commissioner (Appeals) wrongly applied Supreme Court precedent retrospectively and traversed beyond established tribunal findings. The tribunal held that entitlement to refund, time bar issues, and unjust enrichment had already been decided favorably for the appellant, including activity classification. The refund claim rejection was deemed erroneous and the appeals were allowed. en-us Fri, 03 May 2024 00:00:00 +0530 Mon, 06 May 2024 09:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752223 The CESTAT NEW DELHI set aside the rejection of a refund claim for GTA services. The original adjudicating authority exceeded the scope of remand by readjudicating classification issues not raised in the show cause notice, constituting judicial indiscipline. The Commissioner (Appeals) wrongly applied Supreme Court precedent retrospectively and traversed beyond established tribunal findings. The tribunal held that entitlement to refund, time bar issues, and unjust enrichment had already been decided favorably for the appellant, including activity classification. The refund claim rejection was deemed erroneous and the appeals were allowed. Case-Laws Service Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752223