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2022 (3) TMI 750 - AT - Service TaxRefund of service tax - extension of period of limitation - appealable order or not - section 74 of the Finance Act, 1994 - mistake apparent on the record or not - HELD THAT:- The order dated 15.10.2020 was passed by the adjudicating authority after verifying the records by the Range Officer who calculated the claim of refund filed by the appellant and recommended for sanction of ₹ 22,81,472/- for refund and the same has been sanctioned by the adjudicating authority. The said order is an appealable order is required to be challenged before the Commissioner (Appeals) under section 84 of the Finance Act, 1994(if aggrieved). As the adjudicating authority has passed the order on the basis of report filed by the Range Officer, therefore, it cannot be said that there is mistake on record. The adjudicating authority is directed to comply the order dated 15.10.2020 within 30 days of this order - appeal allowed.
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