Ba Continuum India Pvt.Ltd vs The Union Of India And 3 Ors on 8 March, 2021
In DBOI Global Service Private Limited Vs. Union of India, 2013
(29) STR 117, a Division Bench of this Court was hearing a challenge to
an order-in-original whereby refund claim for a particular period was
rejected. Though it was argued on behalf of the respondents that against
the order-in-original there was a statutory remedy of appeal, this Court
noticed that the original authority had passed the order-in-original
without considering the relevant materials and without assigning any
reasons. In such circumstances, this Court set aside the order-in-original
and remanded the matter back for fresh decision on merit directing the
Commissioner of Service Tax, Mumbai to assign another competent
officer to deal with the matter on remand.