9911796707
TMI Blog2020 (2) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt wherein the appeal filed by the Revenue has been dismissed. In that circumstances, at this stage, the appellant has become entitled to claim refund claim of amount paid by them during the course of litigation. The appellant has filed refund claim in time in terms of Section 11B of the Act itself. Therefore, no question for rejection of refund claim as time barred by the learned Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e but the appellant during the course of litigation itself paid the amount of service tax of ₹ 1,13,189/- to file appeal before this Tribunal. The order of this Tribunal dated 28 February 2008 was challenged by the Revenue before the Hon ble High Court. Although there was no stay on the order of this Tribunal, but the Hon ble High Court dismissed the appeal filed by the Revenue on 3 March 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act should not applicable of the facts of this case. Therefore, impugned order to be set aside. 4. On the other hand, learned Authorized Representative supported the impugned order. 5. Heard the parties. 6. In this case it is an admitted fact that appellant has filed refund claim within one year from the date of the order of the Hon ble High Court wherein the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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