Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2007 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (4) TMI 333 - AT - Service TaxRefund- Limitation- The importer claimed the classification under sub-heading 3823.90 and the Assistant Commissioner approved it under 3403. Commissioner (Appeals) relying on judgment of Mafatlal Industries Ltd., holding that duty paid in cases which finally ended in order/decree/judgment of courts must be deemed to have been paid under protest and limitation will not apply in such cases. Held that-reliance placed on ratio of Apex Court judgment well founded. No other grounds raised. Revenue’s appeal against grant of refund rejected.
|