2018 (12) TMI 950 - AT - Service Tax

Recovery of erroneous refund granted - Section 11A of the Central Excise Act, 1944 - Held that - An identical issue of demand of erroneously granted refund in the same assessee s case, was the subject matter of Tribunal decision in Commissioner of Central Excise, Customs & Service Tax, Noida V/s M/s Moser Baer Photovoltaic Ltd. & M/s Moser Baer Solar Ltd. 2018 (1) TMI 113 - CESTAT ALLAHABAD laying down that the assessee was entitled to refund of service tax in terms of N/N. 40/12-ST dated 20.06.2012 - appeal allowed - decided in favor of assessee.

Summary

The appeal was filed against the order of the Commissioner confirming demand for erroneously granted refund. The Tribunal decided in favor of the assessee based on a previous case, allowing the appeal with consequential relief.