2015 (9) TMI 519

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....Respondent : Mr. Advait Sethna with Ms. Suchitra Kamble P.C. : 1. We have heard both sides. 2. We have perused the Memo of the writ petition and the annexures thereto, particularly the impugned communication Annexure- R at page 113 of the paper-book. 3. An application for refund was made by the petitioner-assessee in the requisite form on 2nd September, 2013, claiming refund of service tax a....

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....ircumstances, we do not think that the Revenue was justified in not processing the application in accordance with law. 6. There is no legal provision which is brought to our notice enabling the Revenue to keep refund applications pending merely because an order passed by the Tribunal has been challenged by the Revenue in further appeals. In the teeth of the clear language of law and there being n....