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TMI Blog2015 (9) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the Tribunal has been challenged by the Revenue in further appeals. In the teeth of the clear language of law and there being no interim stay in favour of the Revenue, we find no justification for keeping the refund application either pending or rejecting it with the aforesaid endorsement. - we dispose of this writ petition with a direction to the respondents to consider the refund app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 2,50,06,269/-. This was on the basis of an order of the Customs, Excise and Service Tax Appellate Tribunal dated 7th May, 2013. 4. The Tribunal had held that the services received by the petitioner-assessee before us cannot be chargeable to service tax in terms of the applicable legal provision on the footing and strength of the order of this Tribunal the claim for refund was made and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interim stay in favour of the Revenue, we find no justification for keeping the refund application either pending or rejecting it with the aforesaid endorsement. 7. In the light of the above discussion, we dispose of this writ petition with a direction to the respondents to consider the refund application in Form-R filed on 2nd September, 2013 and dispose of the same in accordance with law as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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