CESTAT Bars Recovery u/s 73 Without Prior Revision of Refund Orders u/s 84 [Read Order]
CESTAT ruled in favour of Colt Technologies Services India Pvt. Ltd., Gurgaon, which had contested the legality of show cause notices demanding recovery of service tax refunds granted earlier.
By Adwaid M S - On April 10, 2025 10:00 pm - 2 mins read
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed an appeal filed by the Commissioner of Service Tax, Delhi, and held that recovery proceedings under Section 73 of the Finance Act, 1994, cannot be initiated without first revising the original refund orders under Section 84 of the same Act….
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