https://www.taxtmi.com/news?id=684 A taxpayer who has paid service tax in excess may seek refund by application; a formal assessment order is not required to entertain such a claim where no order capable of appeal was ever passed. The assessment machinery operates only when a notice is issued, and refusal to refund solely because no statutory appeal was filed against a non existent assessment order is untenable. en-us Wed, 10 Dec 2008 23:40:00 +0530 Wed, 10 Dec 2008 23:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=684 A taxpayer who has paid service tax in excess may seek refund by application; a formal assessment order is not required to entertain such a claim where no order capable of appeal was ever passed. The assessment machinery operates only when a notice is issued, and refusal to refund solely because no statutory appeal was filed against a non existent assessment order is untenable. News - Wed, 10 Dec 2008 23:40:00 +0530 https://www.taxtmi.com/news?id=684