https://www.taxtmi.com/caselaws?id=425370 The appellate court set aside the rejection of a refund claim under section 11B of the Central Excise Act 1944 in service tax matters. The appellant, a service provider, was entitled to a refund of service tax deducted by NBCC due to the restoration of an exemption notification. The court directed the refund of the claimed amount with applicable interest, emphasizing the appellant's entitlement to the refund and criticizing the erroneous reasoning behind the initial rejection of the claim. en-us Thu, 21 Jul 2022 00:00:00 +0530 Fri, 10 Mar 2023 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425370 The appellate court set aside the rejection of a refund claim under section 11B of the Central Excise Act 1944 in service tax matters. The appellant, a service provider, was entitled to a refund of service tax deducted by NBCC due to the restoration of an exemption notification. The court directed the refund of the claimed amount with applicable interest, emphasizing the appellant's entitlement to the refund and criticizing the erroneous reasoning behind the initial rejection of the claim. Case-Laws Service Tax Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425370