2016 (9) TMI 1310

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..... period, which was already claimed by them and was rejected by the authorities till the level of Commission (Appeals) - The said refund claims stand again rejected by the lower Authorities, in the present proceedings, on the ground that the matter had already attained finality and it is not open to the assessee to again file the refund claim in respect of the same amount, which stands already adjud .....

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..... as required to be paid by them, they filed a refund claim of around ₹ 35 lakhs on 17/11/99 on the ground that Hon ble Supreme Court judgment in the case of Laghu Udyog Bharati vs. Union of India reported in 1999 (112) E.L.T. 365 (S.C.). The said refund claim is for the period by July, 1997 to August 1999. 2. The same was rejected by the original Adjudicating Authority vide his order by or .....

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..... the period November 1998 to August 1999, in respect of C F services. 4. As a result of the above ruling of the Hon ble Supreme Court, the appellant again approached the Revenue for the refund of service tax wrongly paid by them during the said period, which was already claimed by them and was rejected by the authorities till the level of Commission (Appeals). The said refund claims stand again .....

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