2010 (4) TMI 392

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..... of service tax during the year 2005-’06) as barred by limitation as the claim was preferred beyond the period of one year from the payment of the tax. Held that- Assistant Commissioner neither as appellate authority nor a court. Relevant date applicable to consequential refunds based on judicial order not applicable to order passed by Assistant Commissioner. - refund claim rejected - ST/166/2009 .....

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..... hat as the above mentioned sub-clause provides the commencement of the period of limitation in cases where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction while the benefit of exemption to the assessees was extended by the Assistant Commissioner who is .....

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