https://www.taxtmi.com/caselaws?id=65 Refund of service tax was subject to the section 11B mechanism of the Central Excise Act, 1944 as applied by section 83 of the Finance Act, 1994, including the requirement that the tax incidence must not have been passed on. Sections 116 and 117 of the Finance Act, 1994 retrospectively validated the levy and collection provisions for service tax, so pending or admitted writ petitions did not suspend their operation. Until a law is declared invalid, it continues to bind the parties. On that basis, the appeal was held not maintainable and dismissed. en-us Tue, 23 Oct 2001 00:00:00 +0530 Wed, 02 Jul 2008 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65 Refund of service tax was subject to the section 11B mechanism of the Central Excise Act, 1944 as applied by section 83 of the Finance Act, 1994, including the requirement that the tax incidence must not have been passed on. Sections 116 and 117 of the Finance Act, 1994 retrospectively validated the levy and collection provisions for service tax, so pending or admitted writ petitions did not suspend their operation. Until a law is declared invalid, it continues to bind the parties. On that basis, the appeal was held not maintainable and dismissed. Case-Laws Service Tax Tue, 23 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65