Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
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Refund claim for service tax paid under reverse charge mechanism on transportation of raw material was rejected. The appellant had self-assessed and filed returns without contesting, later filing refund claims directly. It was held that refund proceedings cannot modify assessments already made as per Supreme Court's ruling in ITC Limited case. Delhi High Court in BT (India) Pvt. Ltd. case held ITC Limited's rationale applies to service tax refunds too. Since appellant did not challenge self-assessments wherein no refund was due, refund claim was correctly rejected despite potential entitlement otherwise. Refund proceedings are execution proceedings, cannot alter assessments, like decree cannot be modified in execution.
Refund claim for service tax paid under reverse charge mechanism on transportation of raw material was rejected. The appellant had self-assessed and filed returns without contesting, later filing refund claims directly. It was held that refund proceedings cannot modify assessments already made as per Supreme Court's ruling in ITC Limited case. Delhi High Court in BT (India) Pvt. Ltd. case held ITC Limited's rationale applies to service tax refunds too. Since appellant did not challenge self-assessments wherein no refund was due, refund claim was correctly rejected despite potential entitlement otherwise. Refund proceedings are execution proceedings, cannot alter assessments, like decree cannot be modified in execution.
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