https://www.taxtmi.com/caselaws?id=300669 The Tribunal referred a case to a Larger Bench to determine the maintainability of a refund claim for service tax without challenging the assessment or self-assessment in appeal. The appellant argued that such a claim was permissible under section 11B of the Central Excise Act, 1944, while the respondent relied on the ITC Limited judgment, contending otherwise. The Tribunal noted conflicting views from previous cases and decided to seek clarification through a Larger Bench, directing the matter to be placed before the Hon'ble President for further resolution. en-us Fri, 08 Oct 2021 00:00:00 +0530 Fri, 18 Feb 2022 07:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300669 The Tribunal referred a case to a Larger Bench to determine the maintainability of a refund claim for service tax without challenging the assessment or self-assessment in appeal. The appellant argued that such a claim was permissible under section 11B of the Central Excise Act, 1944, while the respondent relied on the ITC Limited judgment, contending otherwise. The Tribunal noted conflicting views from previous cases and decided to seek clarification through a Larger Bench, directing the matter to be placed before the Hon'ble President for further resolution. Case-Laws Service Tax Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300669