Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1359 - AT - Central ExciseSEZ unit - refund claim - N/N. 17/2011, dt.01.03.2011 - whether the subsequent approval of the legal service by the UAC could be held to be eligible to for refund of service tax paid on such service being sufficient compliance of the condition laid down under N/N. 17/2011-ST - Held that: - the issue is no more res integra as settled by the judgment of this Tribunal in Makers Mart’s case [2016 (2) TMI 258 - CESTAT NEW DELHI], where it was held that Refund cannot be denied merely for procedural lapse - appeal allowed - decided in favor of appellant.
|