Service Tax Refund Appeal Abated Due to Lack of Jurisdiction Post-Resolution Plan in Insolvency Proceedings.

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....Refund of Service Tax - CIRP proceedings against the appellant - In the Resolution Plan, there has not been any provision made with regard to the pendency of this case. - Once the Resolution Plan has been approved by the NCLT, thereafter, the present appeal stands abated as the CESTAT has become functus officio in the matter relating to the present appeal. - AT....