CESTAT recommends Contempt proceeding for issue of SCN after passing of final order

Portech India Infoservices Pvt. Limited Vs Commissioner of Central Goods & Service Tax & Central Excise (CESTAT Delhi) This Tribunal on a careful examination of the facts and circumstances, finds that the refund claim was originally adjudicated by the Assistant Commissioner vide order-in-original and was rejected only on the ground of non-compliance of Condition No. 2(h) of Notification No. 27/2012 (Condition of debit of the refund amount at the time of filing of refund claim). In the appeals filed by the assessee before the Commissioner (Appeals) the orders were upheld rejecting the ...