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TMI Blog2022 (6) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition disposed off. - W.P.(C) 8363/2022 - - - Dated:- 2-6-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr. Vikram Singh Dalal and Ms. Manisha Saroha, Advocates. Respondents Through: Mr. Akshay Amritanshu, Sr. Panel Counsel with Mr. Kartikey Singh and Mr. Ashutosh Jain, Advocates. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] 1. The substantive prayers made in the writ petition read as follows: i) Issue a writ in the nature of certiorari or any other appropriate writ or order or direction quashing or setting aside Order-in-Appeal No. 167/Central Tax/Appl-II/Delhi/2019 dated 13.05.2020 passed by the Respondent No.2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons on the next date of hearing. 6. List the matter on 02.06.2022. 3. To be noted, via the impugned order-in-appeal dated 13.05.2020 passed by the Commissioner of Central Tax, Appeals-II Delhi, in the operative part, the following directions have been issued: 4 (ii) I find that the only dispute in the present case is related to the applicability of period of limitation onto the refund claims. The Adjudicating Authority has held that the limitation period was not applicable since the service tax has been paid on account of mistake of fact in understanding the law. Upon perusal of impugned orders, I find that the Adjudicating Authority has not delved into this aspect as to how the service provided by the respondent was exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon by the Revenue in the present appeal. As such, the matter is remitted back to the Adjudicating Authority to examine the refund claims afresh considering the fact that the judgment in Geojit BNP Paribas has already been overruled. Further, the issue as to how the service tax paid by the respondent can be termed as 'paid under mistake of law' shall be examined in detail and the findings arising out of such scrutiny shall be incorporated in the Order-in-Original to be passed afresh. 4. As noticed on 26.05.2022, one of the principal grievances of the petitioner was that even while the remand direction was to be given effect to, proceedings had been initiated for recovery via the impugned show-cause notice dated 03.03.2022. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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