Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
Refund - service tax was paid on advance receipt whereas no services were provided - amounts paid by the Respondent cannot be termed as payment of duty but has to be considered as a βdepositβ to which provisions of Section 11B of the Central Excise Act, 1944 will not be applicable - AT