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2015 (11) TMI 1350 - AT - Service TaxDenial of refund claim - Bar of limitation - Held that:- Respondent filed refund claim consequential to the dropping of demand under adjudication order dated 27/11/2009. Since the matter of demand was sub-judice before the adjudicating authority the respondent neither could have filed any refund nor the Revenue could have disposed of such refund. After passing of the adjudication only it was confirmed that the amount deposited by them was not payable and accordingly it matured for refund to the respondent. Therefore, filing of refund within three months from the date of adjudication order under which the demand was dropped is not time-barred. - refund arose out of the adjudication order and the same was filed within three months from the date of such order and hence it is not time-barred - it is apparent that test of unjust enrichment has not been passed either during adjudication of the refund or at the stage of lower appellate authority - Matter remanded back - Appeal disposed of.
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