https://www.taxtmi.com/caselaws?id=792878 A refund claim for unutilised service tax paid under reverse charge mechanism remained to be freshly adjudicated because the Commissioner (Appeals) had already set aside the original order and remanded the matter to the original authority. The Tribunal held that, once the matter stood restored for reconsideration, no substantive issue survived before it for a merits decision. The proper course was to leave the refund claim to be decided afresh by the original authority in accordance with the observations contained in the impugned order. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 04 Jun 2026 14:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792878 A refund claim for unutilised service tax paid under reverse charge mechanism remained to be freshly adjudicated because the Commissioner (Appeals) had already set aside the original order and remanded the matter to the original authority. The Tribunal held that, once the matter stood restored for reconsideration, no substantive issue survived before it for a merits decision. The proper course was to leave the refund claim to be decided afresh by the original authority in accordance with the observations contained in the impugned order. Case-Laws Service Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792878