2009 (1) TMI 203 - AT - Service Tax

Recovery of Refund of service tax granted earlier revision of refund order - department cannot insist on implementation of a Circular dated 27-7-05 issued later on when the impugned period is January 2005 to March, 2005 - department has merely passed the order-in-revision and has not issued any demand notice for the amount refunded earlier by the original authority. The appellants have also clarified that they have got refund only in respect of such cases where they have obtained certificate from the GTA and produced before the original authority. revision order set aside.

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appeal, setting aside the impugned order of revision and restoring the original order for refund. The department cannot insist on implementing a Circular issued after the relevant period. The appellants were entitled to the refund based on certificates from the GTA.