https://www.taxtmi.com/caselaws?id=792244 A refund dispute over alleged excess service tax payment was remanded for fresh adjudication rather than decided on merits. The Tribunal did not rule on the refund entitlement, the applicability of CENVAT credit, or the objection that refund cannot be used to alter an assessment. Instead, it set aside the impugned order and directed the original authority to reconsider the refund application de novo, with liberty to the appellant to produce evidence. All questions of law and fact were left open. en-us Tue, 12 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792244 A refund dispute over alleged excess service tax payment was remanded for fresh adjudication rather than decided on merits. The Tribunal did not rule on the refund entitlement, the applicability of CENVAT credit, or the objection that refund cannot be used to alter an assessment. Instead, it set aside the impugned order and directed the original authority to reconsider the refund application de novo, with liberty to the appellant to produce evidence. All questions of law and fact were left open. Case-Laws Service Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792244