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2022 (6) TMI 1454 - AT - Service TaxSeeking directions to the Revenue to implement the Final Order dated 25 January 2018 passed by this Tribunal in its favour - HELD THAT:- It is found from the records and from the Final Order, that the refund applications covering various periods were filed and were rejected by the Assistant Commissioner and such rejections were upheld by the Commissioner (Appeals). By the Final Order dated 25 January 2018 held that the appellant was entitled to the refund claimed in these applications and allowed the appeal with consequential relief. It was incumbent upon the Revenue to implement the Final Order and give the refund. Therefore, the Assistant Commissioner was wrong in stating that again a Refund Application must be filed within one year of the Final Order. If he had read the Final Order even once, it would have been clear to him that the Refund applications were filed long ago under Section 11B and it was their rejection which was the subject matter of the Final Order. It is found appropriate to direct the Principal Chief Commissioner Of Chief Commissioner of Central Goods & Services Tax (Delhi Zone) C.R. BUILDING, I.P. ESTATE, NEW DELHI-110109 in whose jurisdiction all the divisions and Commissionerates of the Zone fall to direct the appropriate officer to sanction the refund along with appropriate interest forthwith. Application allowed.
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