https://www.taxtmi.com/caselaws?id=240961 The Tribunal allowed the appeal, overturning the decision of the Commissioner (Appeals) and directing the payment of costs to the appellant. The Tribunal held that the appellant, as the recipient bearing the burden of service tax, was entitled to claim a refund under Section 11B of the Central Excise Act, 1944, following a revision of charges by the Regulatory Board. The jurisdiction issue was resolved in favor of the appellant, emphasizing the right of the purchaser to seek a refund in such circumstances. en-us Thu, 05 Dec 2013 00:00:00 +0530 Tue, 16 Sep 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240961 The Tribunal allowed the appeal, overturning the decision of the Commissioner (Appeals) and directing the payment of costs to the appellant. The Tribunal held that the appellant, as the recipient bearing the burden of service tax, was entitled to claim a refund under Section 11B of the Central Excise Act, 1944, following a revision of charges by the Regulatory Board. The jurisdiction issue was resolved in favor of the appellant, emphasizing the right of the purchaser to seek a refund in such circumstances. Case-Laws Service Tax Thu, 05 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240961