2016 (2) TMI 1014

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..... ORDER The appellant is in appeal against the impugned order rejecting their refund claim. 2. The facts of the case are that the appellant is engaged in the activity of export of service. During the period of July, 2012 to September, 2012 the appellant paid service tax under the category of "Business Auxiliary Services" erroneously. The appellant filed the refund claim of 11-20-13 for the....

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....shan Chemicals Ltd. v. CCE, Jaipur-I reported in 2015 (5) TMI (33) CESTAT New Delhi = 2016 (45) S.T.R. 106 (Tri.-Del.). 5. On the other hand, the Ld. submitted that the appellant has paid service tax therefore for any amount. Paid as service tax, the provisions of Section 11B of the Act are applicable. In that circumstances, the authorities below has rightly denied refund claim to the Appell....