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of <h1>Dismissal of Service Tax Refund Appeal Due to Retrospective Rule Change</h1> <h3>MRF LTD. Versus COMMISSIONER OF C. EX., JAIPUR</h3> MRF LTD. Versus COMMISSIONER OF C. EX., JAIPUR - 2001 (129) E.L.T. 757 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi heard an appeal against a refund claim of service tax paid on Goods Transport Operator's Services. The claim was based on a Supreme Court decision declaring certain provisions of the Act ultra vires. The refund claim was initially sanctioned but later rejected by the Commissioner of Central Excise (Appeals) citing revalidation of Service Tax Rules with retrospective effect under Section 117 of the Finance Act, 2000. The appeal was dismissed due to lack of evidence showing any stay on the operations of the Revalidation Act by the Supreme Court.
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