Service Tax Refund Re-computation Request Treated as Fresh Claim without Complying Appellate Order:...

The CESTAT has set aside a new order, ruling that a request for a service tax refund re-computation was improperly treated as a fresh claim without complying with the appellate order. This decision underscores the importance of adhering to the hierarchy of legal instructions and the proper handling of re-computation requests. The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence.