Refund Rejection Overturned: Tribunal Rules in Favor of Processing Unutilized Service Tax Refund Application.

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....Refund of the service tax paid on the input services that remained unutilized - It goes without saying that once the application for refund which stood rejected by the competent authority under the statute has been set-aside and quashed by the appellate Tribunal, the orders of rejection would no longer remain in existence and as a consequence of the orders passed by the appellate Tribunal, the application for refund automatically becomes active and is liable to be processed from that stage itself without there being a necessity for moving a fresh application as has been contended by the learned counsel for the Department. - HC....