2014 (2) TMI 1188

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....or the Assessee. ORDER These two appeals are filed by the Revenue and the assessee against very same impugned order both the appeals raise a common question they are being disposed of by a common order. 2. Filtering out unnecessary details, the facts that arise for the consideration are the assessee-appellant had claimed refund of the Service Tax paid by them on various services which were....

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.... Authority while preferred before the Tribunal and Revenue is also in appeal on the ground that First Appellate Authority erred in allowing part refund. 3. Heard both sides at length and perused the records. Coming to the appeal filed by the appellant-assessee, I find that the issue regarding the refund of Service Tax paid on Terminal Handling Charges has attained finality in the hands of Ho....

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....assessee appeal which were rejected beyond a period one year; I find that I have taken a view in the case of Andhra Ferro Alloys Ltd. v. CCE, Vishakapatanam - 2011 (23) S.T.R. 670 (Tri.-Bang.) wherein it has been held that any refund claim filed beyond one year is to be dismissed as time bar. In the case in hand since there is no dispute that refund claims which has been rejected by the lower auth....