9911796707
TMI Blog2022 (11) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) has rejected the appeal mainly on the ground that the refund application was prematurely filed by the appellant. It is the fact on record that refund claim in this case was filed by the appellant on February 12, 2016 and the issue of taxability on the disputed service was finally resolved in the year 2020. Thus, there are no infirmity in the impugned order insofar as the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order dated 27.07.2018 has made the following observations:- 8. I find that the Appellants have paid the amount as the DGCEI has investigated matter and Show Cause Notice was issued to the Appellants demanding the Service Tax on the impugned issue for the relevant period and in response to Show Cause Notice and Appellants have paid the amount of service tax liability along with intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the claim is premature to decide and so it is not necessary to discuss the other grounds of appeal. I find that as Appellants can file fresh refund claim when the impugned Show Cause Notice is decided by the proper authority. Further, no useful purpose will be served to keep the Appeal in abeyance till the decision on the Show Cause Notice. 3. On perusal of the impugned order referred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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