Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1038 - AT - Service TaxDenial of refund claim - services received for export of the goods under Notification No. 17/09 ST dated 7.7.09 - Held that:- Commissioner (Appeals) has given clear cut finding that on merits, respondent is entitled to refund claim and sent the matter back to the adjudicating authority for processing the claim. The contention of the revenue is that process of refund claim sent to the lower authority is a remand of the appeal is not correct. Infact the understanding of the remand order by the departmental officer is very unfortunate to understand that if the case has been decided on merits and same is sent to lower authority for processing the same and if it is remand option for deciding and the department would act to remand only. Therefore, understanding of the departmental officer as well as learned AR that if refund claim is allowed and send to the lower authority for processing the same amounts to remand is not correct. In these circumstances, I do not find any merit in the Revenue’s appeal - Decided against Revenue.
|