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of <h1>Service tax refund appeal dismissed due to retrospective Finance Act provisions despite initial acceptance. Appellant's writ petition argument rejected.</h1> <h3>MRF LIMITED Versus COMMISSIONER OF CUS. & C. EX., AHMEDABAD-I</h3> MRF LIMITED Versus COMMISSIONER OF CUS. & C. EX., AHMEDABAD-I - 2002 (140) E.L.T. 124 (Tri. - Mumbai) The Assistant Commissioner accepted the claim for refund of service tax paid by the appellant, but the Commissioner (Appeals) ruled the appeal as not maintainable due to retrospective provisions of the Finance Act. The appeal was dismissed as it was considered infructuous. The appellant's contention regarding writ petitions challenging the retrospective effect was not deemed valid.
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