https://www.taxtmi.com/caselaws?id=777841 CESTAT New Delhi AT affirmed rejection of the appellant's refund claim of service tax paid under reverse charge, holding that refund proceedings cannot alter a self-assessment. Relying on the SC decision in ITC Ltd. and subsequent HC authority, the Tribunal held that taxes deposited by the appellant under RCM pursuant to self-assessment remain binding unless the assessment is modified by appropriate proceedings; refund cannot be granted to change the assessment. Impugned order rejecting the refund is affirmed and the appeal is dismissed. en-us Thu, 07 Aug 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777841 CESTAT New Delhi AT affirmed rejection of the appellant's refund claim of service tax paid under reverse charge, holding that refund proceedings cannot alter a self-assessment. Relying on the SC decision in ITC Ltd. and subsequent HC authority, the Tribunal held that taxes deposited by the appellant under RCM pursuant to self-assessment remain binding unless the assessment is modified by appropriate proceedings; refund cannot be granted to change the assessment. Impugned order rejecting the refund is affirmed and the appeal is dismissed. Case-Laws Service Tax Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777841