https://www.taxtmi.com/caselaws?id=760948 CESTAT New Delhi dismissed the appeal for refund of service tax paid under reverse charge mechanism on transportation of raw material rock phosphate. Appellant claimed exemption under notification 3/2013 but had self-assessed service tax in returns without challenging the assessments. CESTAT held that refund proceedings cannot modify existing assessments, following SC precedent in ITC Limited and Delhi HC in BT (India) Pvt. Ltd. Since appellant's self-assessments remained unmodified and showed no refund entitlement, the refund claim was correctly rejected. en-us Mon, 28 Oct 2024 00:00:00 +0530 Sat, 18 Apr 2026 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760948 CESTAT New Delhi dismissed the appeal for refund of service tax paid under reverse charge mechanism on transportation of raw material rock phosphate. Appellant claimed exemption under notification 3/2013 but had self-assessed service tax in returns without challenging the assessments. CESTAT held that refund proceedings cannot modify existing assessments, following SC precedent in ITC Limited and Delhi HC in BT (India) Pvt. Ltd. Since appellant's self-assessments remained unmodified and showed no refund entitlement, the refund claim was correctly rejected. Case-Laws Service Tax Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760948