https://www.taxtmi.com/caselaws?id=770953 The SC reviewed a service tax refund claim dispute. The appellant's refund was rejected by the Commissioner (Appeals) for allegedly not producing an invoice, despite the document being originally submitted. The SC found the rejection procedurally improper, as the ground was not in the original show cause notice. The court remanded the case back to the Commissioner (Appeals), directing a fresh review with an opportunity for the appellant to produce the invoice and allowing reconsideration of the refund claim within three months. en-us Tue, 13 May 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770953 The SC reviewed a service tax refund claim dispute. The appellant's refund was rejected by the Commissioner (Appeals) for allegedly not producing an invoice, despite the document being originally submitted. The SC found the rejection procedurally improper, as the ground was not in the original show cause notice. The court remanded the case back to the Commissioner (Appeals), directing a fresh review with an opportunity for the appellant to produce the invoice and allowing reconsideration of the refund claim within three months. Case-Laws Service Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770953