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TMI Blog2015 (2) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... as made applicable to Service Tax - In the case of refund which was rejected, I note that the appellant requested for an assessment order in respect of the tax which they were persuaded to pay. This request was made within three months of the date of payment of Service Tax. Had they received the assessment order/adjudication order under the Finance Act confirming the tax payment, they would have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/12 - Final Order No. A/1559/2014-WZB/C-IV(SMB) - Dated:- 21-11-2014 - P S Pruthi, J. For the Appellant : Shri S S Phadkar, Adv. For the Respondent : Shri S V Nair, Assistant Commissioner (AR) JUDGEMENT Per: P S Pruthi: The appellant is in appeal against the Order of Commissioner (appeals) upholding the Order-in-Original under which refund claim ₹ 71,759/- was reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advocate mentions that on the refund which was sanctioned, no interest has been paid till date. As regards the refund which was held time barred, he drew attention to a letter written by them on 07.06.2001 to the Assistant Commissioner, Mumbai-IV (Service Tax Sale) (sic) asking for a copy of the assessment order in respect of the Service Tax paid by them for the period 01.07.1997 to 31.03.2001, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has to be paid under Section 11BB of the Central Excise Act as made applicable to Service Tax. I order accordingly. 6.1 In the case of refund which was rejected, I note that the appellant requested for an assessment order in respect of the tax which they were persuaded to pay. This request was made within three months of the date of payment of Service Tax. Had they received the assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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