2016 (12) TMI 1699 - AT - Service Tax

Refund claim - Held that - When the main appeal is dismissed then there is no question of refund. Hence, we find no reason to interfere with the impugned order - appeal dismissed.

Summary

The appeal was filed against an order-in-appeal passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), New Delhi. The appellant sought a refund, but since the main appeal was dismissed earlier by the Tribunal, the refund was not granted. The impugned order was sustained, and the appeal was dismissed.