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TMI Blog2009 (1) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... i with Gurudeo C. Madhom, Advocates, for the Respondent. [Order]. - Heard both the sides and perused the records. 2. In the instant case, the sanction of refund of Rs. 2,29,010/- by the lower authorities has been objected to by the Revenue on the ground that the self-assessment made by the assessee was not appealed against and without a favourable order out of such appeal, no refund can be enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long as the order of assessment stands unchallenged, the Service tax would be payable as per the final assessment order. If the assessee was not satisfied with the final assessment order, it was mandatory on his part to challenge the final assessment of said ST-3 returns and to file appeal before the proper appellate authority in terms of Section 85 of the Finance Act, 1994. In the absence of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal. On appeal by the party before the Hon'ble Rajasthan High Court, the High Court in its judgment reported in 2008 (12) S.T.R. 545 (Raj.) overruled the Order of the Tribunal and held as under: "8. At the outset, it may be observed, that under the scheme of things, starting from Section 73 onwards it is clear, that the assessee himself is to deposit service tax in form ST-3, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be said that the assessee could file appeal against the assessment order, and not having so filed appeal he cannot lay the claim of refund. Thus, the order of the Tribunal cannot sustain." 5. I find that aforesaid judgment of the Hon'ble Rajasthan High Court is squarely applicable to the facts of the present case. Following the ratio of the judgment of the Hon'ble Rajasthan High Court, I hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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