Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 766 - CESTAT NEW DELHI

2016 (10) TMI 766 - CESTAT NEW DELHI - TMI - Restoration of withdrawn refund claim - withdrawal of claim on the pressure of jurisdictional Superintendent - services used for export - N/N.41/2007- ST - Held that: - It is clear that refund claim was originally filed to the extent of ₹ 2,14,155/- and was reduced by the appellant to ₹ 94,348/-, by withdrawing the excess claim of ₹ 1,19,807/-. The appellant contention that the said claim was withdrawn under the Jurisdictional Superi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as no merits, inasmuch the applicability of the notification can be examined only in respect of the claim so filed by the assessee. - Appeal disposed off - decided against appellant. - Service Tax Appeal No. 1116 of 2010- (SM) - Order No.FO/53662/2016-(SM) - Dated:- 9-9-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri K Gurumurthy, Advocate for the Appellants Shri Dharam Singh, AR for the Respondent ORDER Per Ms. Archana Wadhwa : It is seen that the appellant applied for refund of Service T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he refund claim was considered to the extent of ₹ 94,348/- and was sanctioned. 4. Being aggrieved with the fact that withdrawn amount was not adjudicated by the original adjudicating authority, they filed an appeal before Commissioner (Appeals). The appellants contention was that withdrawal of the excess claim to the extent of ₹ 1,19,807/- was under the pressure of jurisdictional Superintendent and inasmuch they are entitled to the refund claim to the above extent also, the adjudicat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version