TaxTMI 
TaxTMI 
2018 (10) TMI 1565
X X X X Extracts X X X X
X X X X Extracts X X X X
....while deciding the Appeal Nos. 610-621/2017 filed by the petitioner-assessee, reiterating his stand taken in the earlier appeal order passed by him on 01.02.2016 in OIA Nos.165-177/2016 for the earlier period. 2. The petitioner-assessee claimed refund of tax on account of the export of services rendered by it. The said issue for the previous period came to be decided by the CESTAT, the Higher Appellate Forum in the case of the petitioner-assessee itself and the Tribunal set aside the order of the Commissioner of Service Tax (Appeals) dated 01.02.2016 in OIA Nos.165-177/2016 with the following observations:- "6. After considering the submissions of both the parties and perusal of the records, I find that the learned Commissioner (A) has wr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cipline, the said Commissioner of Service Tax (Appeals) Mr.Suresh Kumar passed the impugned order on 09.06.2017 even taking note of the order passed by the CESTAT on 23.03.2017, he makes an observation that " I have discussed the issue in detail in OIA Nos.165 to 177/2016 dated 01.02.2016 (which order was set aside by the Tribunal) and do not find any reason to change my mind or findings thereof and therefore see no reason or justification to set aside the Order in Original". This he writes on 09.06.2017 fully being aware of the Tribunal's order dated 23.03.2017 and taking note of it, the learned counsels at the bar further informed the Court that no further appeal to the High Court or SLP before the Supreme Court was filed and that order o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... despite of lapse of one month, neither the Affidavit with a sort of apology is filed by the Revenue nor the impugned order dated 09.06.2017 passed by the said Commissioner of Service Tax (Appeals) Mr.Suresh Kumar has been withdrawn by the said authority. 7. The learned counsel for the Respondents- Revenue informed the Court that since the said officer Mr.Prashanth Kumar Jha was transferred from Bangalore to Delhi, therefore, they may be either granted some more time to file the Affidavit or the present incumbent in the office may be allowed to file his Affidavit. 8. This request adds insult to the injury. The impugned order apparently flies in the face of the higher Tribunal's order dated 23.03.2017 and therefore cannot be sustain....