https://www.taxtmi.com/caselaws?id=75969 Refund of service tax paid under self-assessment could not be denied merely because no appeal was filed against an assessment order or decision that did not exist. The tribunal noted that the tax had been paid on the assessee's own understanding, and there was no assessment order, no adjudication, and no appealable decision by the Central Excise officer. In that situation, the principle barring refund without first challenging an assessment order did not apply. The refund claim was therefore not barred on that ground, and the assessee was entitled to refund relief. en-us Wed, 10 Feb 2010 00:00:00 +0530 Sat, 19 Apr 2014 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75969 Refund of service tax paid under self-assessment could not be denied merely because no appeal was filed against an assessment order or decision that did not exist. The tribunal noted that the tax had been paid on the assessee's own understanding, and there was no assessment order, no adjudication, and no appealable decision by the Central Excise officer. In that situation, the principle barring refund without first challenging an assessment order did not apply. The refund claim was therefore not barred on that ground, and the assessee was entitled to refund relief. Case-Laws Service Tax Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75969