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2022 (5) TMI 484 - HC - Service TaxAdmissibility of refund claim - Sale of goods in a duty-free area located in the Indira Gnadhi International Airport, New Delhi - HELD THAT:- The record shows that the respondent is selling goods in a duty-free area located in the Indira Gandhi International Airport, New Delhi and that service tax was not leviable in this area, is a position which has been settled at the Tribunal level in the matter concerning COMMISSIONER, SERVICE TAX-VII VERSUS M/S. FLEMINGO DUTY FREE SHOP PVT LTD [2017 (10) TMI 405 - CESTAT MUMBAI]. It is this decision, which was rendered by the Mumbai Bench of the Tribunal on 28.09.2017, that the appellant/revenue has assailed in an appeal preferred with the Supreme Court. It is the rejection of the refund claim for the period in issue [i.e., October 2016 to December, 2016] which got escalated right up to the Tribunal and resulted in the passing of the impugned order dated 14.08.2019 - Since the foundation of the refund claim of the respondent is the decision rendered by the Mumbai Bench in Flemingo, and notice has been issued by the Supreme Court in the appellant's/revenue’s appeal, in the fitness of things we would want to await the decision in that matter. List the appellant's/revenue’s appeal on 17.08.2022.
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