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2009 (1) TMI 158 - AT - Service TaxRefund sanctioned by the lower authorities has been objected by Revenue on the ground that self-assessment made by the assessee was not appealed against and without a favourable order out of such appeal, no refund can be entertained - assessee himself is to deposit service tax in form ST-3, there is no provision for assessment - Admittedly, when no order capable of being appealed against, had ever been passed, it cannot be said that the assessee could file appeal against the assessment order, and not having so filed appeal he cannot lay the claim of refund – revenue appeal rejected
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