2011 (5) TMI 813

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....ainst the rejection of a refund claim. Today, there is no representation for the appellant despite notice, nor any request for adjournment.  I have examined the records and heard the learned SDR. 2. The appellant had paid service tax with education cess for the period from April to September, 2006 amounting to Rs. 26,19,030/- in the month of November, 2006. On 05/09/2008, they claimed ref....

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.... with Section 83 of the Finance Act, 1994 are not applicable. It has also been contended that there is no provision for assessment of ST-3 returns and hence no question of challenging the same. In this connection, the appellant has relied on the High Court's judgment reported in 2008 (12) STR 545 (Raj.). The appellant has also relied on the Tribunal's decision in the case of Commissioner vs. Repol....

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....o provision for assessment of ST-3 returns and hence there is no question of challenging the assessment and, therefore, a claim for refund of service tax cannot be rejected on the ground that the assessments have not been challenged. The lower authorities apparently did not have the benefit of considering these decisions. 4. In the aforesaid circumstances, I am of the view that the case should....