Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1150 - AT - Service TaxRefund of Service Tax paid - time limitation - Section 11B of the Central Excise Act 1944 - Held that:- The Commissioner (A) vide his order dated 22.8.2014 in para 10.1 has clearly held that the appellants are entitled to refund and he directed the lower authority to grant the refund along with interest and the original authority after following the directions of the Commissioner (A) has allowed refund along with interest - this categorical finding by the Commissioner (A) in para 10.1 has not been challenged by the Department and therefore, it has attained finality and on the basis of the said findings, if the lower authority has sanctioned the refund, there is no infirmity in sanctioning the refund - appeal allowed - decided in favor of appellant.
|