https://www.taxtmi.com/caselaws?id=753898 CESTAT New Delhi dismissed the appellant's service tax refund claim. The tribunal held that refund can only be sanctioned pursuant to an assessment made, not independent of it, following SC precedent in ITC Limited v. Commissioner of Central Excise. Since the appellant voluntarily paid service tax through self-assessment without challenging it, the assessment became final. The tribunal ruled that refund proceedings are execution proceedings that cannot alter assessments or determine party liabilities. Without challenging the underlying assessment, the refund claim was not maintainable and was rejected. en-us Fri, 07 Jun 2024 00:00:00 +0530 Wed, 12 Jun 2024 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753898 CESTAT New Delhi dismissed the appellant's service tax refund claim. The tribunal held that refund can only be sanctioned pursuant to an assessment made, not independent of it, following SC precedent in ITC Limited v. Commissioner of Central Excise. Since the appellant voluntarily paid service tax through self-assessment without challenging it, the assessment became final. The tribunal ruled that refund proceedings are execution proceedings that cannot alter assessments or determine party liabilities. Without challenging the underlying assessment, the refund claim was not maintainable and was rejected. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753898