Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 664 - AT - Service TaxDelay in sanctioning of refund - Numerous reasons for non sanction of refund - Held that:- sanctioning authority is only gaining time to sanction the refund claim - Commissioner of the Service Tax, Pune in other proceedings against the applicant on the same issue has already sanctioned the refund claim to the applicants as per the decision of this Tribunal vide order dated 12.03.2013 and the Commissioner of the Service Tax, Mumbai is not following the same procedure in this case despite the appeal having been dismissed by this Tribunal, filed by the revenue. Therefore, it is observed by this Tribunal that there is no consistency in the view taken by the departmental officers. Moreover, in this case, there is clear direction to the concerned officer to dispose of the refund/rebate claim within one month. We also find that after the receipt of the order of this Tribunal on 16.09.2014, no steps were taken to implement the order of this Tribunal till 28.10.2014 and no explanation is given for that. In these circumstances, the conduct of the concerned official is not appreciated but in the interest of justice, the time of 15 days is granted to the learned Commissioner of Service Tax-III, Mumbai to dispose of the refund claim - Decided in favour of assessee.
|