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2013 (4) TMI 551 - AT - Service TaxRefund - Authorized Service Station - appellant were considered as direct Selling Agent by the dept. - Tribunal allowed the appeal after which the appellant had preferred the present refund claim - refund claim was rejected by the adjudicating authority on the ground of unjust enrichment - Held that:- Since the appellant had contested the issue after the deposit of the amount by him on being directed by the investigating authorities, it cannot be said that the appellant had not disputed the amount. It is a settled law that once an assessee files an appeal against any amount which has been deposited by him or confirmed against him, he has raised a dispute. In this case the judgment of Jayant Glass Inds. (P) Ltd. (2003 (5) TMI 81 - CEGAT, NEW DELHI) and Parle International Ltd. [2000 (2) TMI 112 - HIGH COURT OF GUJARAT AT AHMEDABAD]will squarely apply. Appeal of the assessee allowed and direction to the lower authorities to grant the refund of the amount to the appellant.
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