https://www.taxtmi.com/caselaws?id=753003 CESTAT New Delhi allowed the appeal challenging recovery of service tax refund. The appellant had previously obtained refund orders from the Tribunal in similar cases involving services to a foreign entity, which attained finality as Revenue did not challenge them. Revenue later issued show cause notice under Section 11A of Central Excise Act seeking recovery of the refunded amount. CESTAT held that once Tribunal granted refund and order became final, authorities had no jurisdiction to recover the amount unless the refund order was stayed or set aside by higher forum. The lower authorities erred in ordering recovery and exceeded jurisdiction by criticizing Tribunal's decision. The impugned recovery order was set aside and appeal allowed. en-us Wed, 22 May 2024 00:00:00 +0530 Wed, 22 May 2024 20:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753003 CESTAT New Delhi allowed the appeal challenging recovery of service tax refund. The appellant had previously obtained refund orders from the Tribunal in similar cases involving services to a foreign entity, which attained finality as Revenue did not challenge them. Revenue later issued show cause notice under Section 11A of Central Excise Act seeking recovery of the refunded amount. CESTAT held that once Tribunal granted refund and order became final, authorities had no jurisdiction to recover the amount unless the refund order was stayed or set aside by higher forum. The lower authorities erred in ordering recovery and exceeded jurisdiction by criticizing Tribunal's decision. The impugned recovery order was set aside and appeal allowed. Case-Laws Central Excise Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753003