Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2011 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 689 - HC - Service TaxRefund - The authorities by an order dated 23-10-1990, rejected the refund claim of Rs. 4,48,188/- as time-barred - the adjudicating authority has passed a lengthy order referring to various judgments, in the light of the finding regarding unjust enrichment, held in favour of the assessee, which has attained finality and the Madras High Court judgment is operative, we cannot make out the ground on which these proceedings are initiated - It is made clear that while issuing notice, they should bear in mind that the question of unjust enrichment cannot be gone into over again, as the finding in favour of the assessee has attained finality - Appeal is allowed
|