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2020 (12) TMI 150 - AT - Service TaxRefund of Service tax - Rejection on the ground of time limitation - HELD THAT:- In this case, it an admitted position that in the earlier round of litigation this Tribunal has held that the refund claim is not barred by limitation and the order of the Ld. Commissioner (Appeals) dated 12.03.2019 passed in earlier round of litigation was upheld by dismissing the appeal filed by the Revenue under the litigation policy. The Revenue came with an application for rectification of mistake on the ground that the appeal cannot be dismissed under litigation policy as it involves a substantial question of law, therefore, the order dated 20.11.2019 be recalled. The said application for rectification of mistake has been dismissed. Time Limitation - HELD THAT:- As the issue has been settled that in such a cases, the refund claim is to be given directly to the service recipient i.e Garrison Engineers (MES), therefore, the refund claim is allowed along with interest after three months from the date of filing the refund claim till its realization as held by the Hon’ble Apex Court in the case of Ranbaxy Laboratories Ltd. Vs. Union of India [2011 (10) TMI 16 - SUPREME COURT]. Appeal allowed - decided in favor of appellant.
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