2017 (10) TMI 1409

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..... ice Tax by his letter dated 22-3-2010 rejected the refund claim. Subsequently, the appellant re-submitted the refund claim on 12-5-2010. The adjudicating authority, in the instant proceedings, sanctioned the refund claim. I agree with the findings of the Commissioner (Appeals) that earlier jurisdictional Deputy Commissioner of Service Tax rejected the refund claim which cannot be reopened subseque .....

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..... aim. Subsequently, the appellant re-submitted the refund claim on 12-5-2010. The adjudicating authority, in the instant proceedings, sanctioned the refund claim. The Ld. Counsel appearing on behalf of the appellant submitted that the adjudicating authority sanctioned the refund on merit. It is also submitted that the appellant resubmitted the refund claim in view of the Trade Notice No. 5/2010, da .....

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