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of <h1>Rectification of mistake application rejected by Appellate Tribunal - Service Tax refund liability upheld</h1> The application for rectification of mistake by M/s. Mark Auto Industries Ltd. regarding Service Tax refund was rejected by the Appellate Tribunal CEGAT, ... Service Tax – Rectification of mistake The application for rectification of mistake by M/s. Mark Auto Industries Ltd. regarding Service Tax refund was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal held that the Applicants were liable to pay the Service Tax as the refund had been sanctioned but not paid. The appeal against the withdrawal of the refund sanction was dismissed, and no error was found in the Final Order.
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