https://www.taxtmi.com/caselaws?id=422989 The tribunal upheld the impugned order, rejecting the refund claim based on the clear prohibition in Section 109 of the Finance Act, 2013. The appeal was dismissed, and the tribunal concluded that the decision in Shabina Abraham did not apply to the present case due to the specific statutory bar on refunds under the VCES. en-us Wed, 05 Jan 2022 00:00:00 +0530 Fri, 27 May 2022 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422989 The tribunal upheld the impugned order, rejecting the refund claim based on the clear prohibition in Section 109 of the Finance Act, 2013. The appeal was dismissed, and the tribunal concluded that the decision in Shabina Abraham did not apply to the present case due to the specific statutory bar on refunds under the VCES. Case-Laws Service Tax Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422989