2015 (11) TMI 1258

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..... AR ORDER Per P K Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the Adjudication order was set aside. 2. After hearing both the sides and on perusal of the records, we find that the respondents filed the refund claim of Rs. 2,22,645/- as they have erroneously paid Service Tax on "Technical Testing and Analysis Service" covered under Section 65(105) of the .....

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..... . The claim was returned by the revenue to the appellant on 11.6.2007 and was again returned by appellant in August '07. Clearly the original claim was filed within time. The act of department in returning the claim was without jurisdiction." 4. In view of the discussion, we upheld the impugned order on limitation. The appeal filed by the Revenue is rejected. The cross objection filed by the .....

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