2009 (12) TMI 631

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....in this writ petition is against Exts. P3 & P5 orders through which the 3rd respondent had rejected claim of the petitioner for refund of service tax paid. The petitioner got herself registered as a service provider with respect to rental income derived by her by letting out of commercial buildings. By virtue of decision of the High Court of Delhi, in Home Solution Retail India Ltd. v. Union of In....

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....he authority concerned is bound to adjudicate and pass speaking order on such claim for refund. It is pointed out that there is no provision for return of refund application. Ext.P4 notice was further replied by the 3rd respondent, through Ext. P5, pointing out that the Hon'ble Supreme Court has already admitted the appeal filed against the decision of Delhi High Court and since the issue involved....

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.... service tax has not yet attained finality and the issue is now pending before the Hon'ble Supreme Court. Therefore petitioner's claim cannot be considered at this point of time, is the contention. It is also pointed out that the petitioner has not produce documents in support of the claim along with the refund application and therefore the refund could not be allowed, as such. 4. Having consid....