2003 (2) TMI 414 - AT - Service Tax

Summary

The application for rectification of mistake by M/s. Mark Auto Industries Ltd. regarding Service Tax refund was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal held that the Applicants were liable to pay the Service Tax as the refund had been sanctioned but not paid. The appeal against the withdrawal of the refund sanction was dismissed, and no error was found in the Final Order.