2017 (8) TMI 797

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....ngh, Advocates For the Respondents : Mr. Sanjeev Narula, Senior Standing Counsel and Mr. Abhishek Ghai, Advocate for Revenue. Ms. Divya Kapoor, Advocate ORDER 1. This is the third round of litigation involving the Petitioner's claim of refund of service tax which, according to the Petitioner, is not payable at all by it in the first place. The Petitioner has been pursuing the claim for refund f....

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....lding inter alia that "the appellant has not been able to produce any convincing evidence or additional ground in their support so as to deserve any fresh re-look of the circumstances relating to the case." 4. Mr. J.K. Mittal, learned counsel for the Petitioner, states that the Petitioner has approached this Court directly thereafter since, according to the Petitioner, neither the ACST in the ord....

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....e dispute regarding refund. He draws attention to the Circulars dated 11th December 2013 and Instructions dated 26th June 2014 issued by the Central Board of Excise and Customs ('CBEC') emphasising that refund applications are to be decided in one go and not piece-meal. 6. The Court finds that all the above grounds concerning the rejection of the Petitioner's claim for refund by the ACST and Comm....