2022 (6) TMI 377

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..... ant have paid the amount as service tax only therefore, the refund of the same is governed by Section 11B, there is no other provision for refunding the said amount. It is further observed that, if on the pretext that since the amount of duty or service tax is not payable, Section 11B will not be applicable, any amount of refund arise only when it is not payable therefore, in any case Section 1 .....

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..... nt request is on record therefore, the appeal is taken up for final disposal on the basis of appeal records. 03. Shri G.Kirupanandan, Learned Superintendent (Authorised Representative) appearing on behalf of the revenue submits that the appellant have admittedly paid the amount as Service Tax therefore, the refund of the service tax amount is clearly governed by Section 11B of the Central Excis .....

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..... 11B. I find that there is no dispute that whether service tax was payable or not, the appellant have paid the amount as service tax only therefore, the refund of the same is governed by Section 11B, there is no other provision for refunding the said amount. 3.1 I further observed that, if on the pretext that since the amount of duty or service tax is not payable, Section 11B will not be applic .....

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