Refund Only If Case Favorable to Assessee; Deposit Date Not Relevant u/s 11B for Refund.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....If any amount is deposited during the proceedings of the demand case, refund shall arise only when the demand case is finally decided in favour of the assesse - in any case the date of deposit of service tax cannot be taken as relevant date in terms of Section 11B - AT....