https://www.taxtmi.com/caselaws?id=458418 Gujarat HC quashed tax authority's rejection of second refund claim for service tax paid on under-construction residential property purchase. Court held that respondent violated natural justice principles by ignoring CESTAT and appellate authority findings that established petitioner's entitlement to refund. Since first refund claim was already allowed following CESTAT order, second claim could not be rejected on same grounds as higher forum orders are binding on subordinate authorities. Court directed grant of second refund claim with statutory interest under Central Excise Act provisions. en-us Thu, 18 Jan 2024 00:00:00 +0530 Fri, 25 Oct 2024 13:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458418 Gujarat HC quashed tax authority's rejection of second refund claim for service tax paid on under-construction residential property purchase. Court held that respondent violated natural justice principles by ignoring CESTAT and appellate authority findings that established petitioner's entitlement to refund. Since first refund claim was already allowed following CESTAT order, second claim could not be rejected on same grounds as higher forum orders are binding on subordinate authorities. Court directed grant of second refund claim with statutory interest under Central Excise Act provisions. Case-Laws Service Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458418