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2015 (7) TMI 467 - AT - Service TaxDenial of refund claim - in the second proceedings original authority has found that a portion of the refund claim was time-barred which shows that there was no proper verification of documents. - Non fulfillment of conditions prescribed in the Board's Circular No. 97/08/2007 dated 23.08.2007 - Held that:- the application for refund was rejected by the Assessing Authority. It was, however, allowed by the Appellate Authority. It is not in dispute that no further appeal was taken therefrom. The said order, therefore, attained finality. It matters little as to whether the application for refund was in the prescribed form or not. In any case once all the refund claims and their fate had attained finality in the order of the Commissioner (Appeals), no further action could have been taken except the option of appealing against that decision and recover the lost ground which has been missed. I also agree with the submissions that this is a case where the decision of the Hon'ble Supreme Court in the case of Kamlakshi Finance Corporation Ltd. [1991 (9) TMI 72 - SUPREME COURT OF INDIA] is applicable and therefore the order should have been simply implemented. - Appellant would be eligible for the interest after 3 months from the date of filing the claim in this case so that another round of litigation is not initiated by not granting the interest by the original authority
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