2021 (1) TMI 383

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.... ORDER The appellant is in appeal against the impugned order wherein the refund claim has been rejected by the authorities below. 2. The facts of the case are that initially the proceedings were initiated against the appellant for non payment of service tax under reverse charge mechanism for commission paid to the foreign based commission agent. During the course of audit, the objection wa....

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....ion that the extended period of limitation is not invokable. Accordingly, the appeal was allowed with consequential relief. In consequent to the order of this Tribunal, the appellant filed refund claim of service tax paid for the extended period of limitation and interest thereon. Initially, the adjudicating authority rejected the refund claim holding that the appellant has not contested the servi....

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.... the impugned order is to be set-aside. 4. On the other hand, the Ld. AR submits that in the earlier round of litigation, the appellant has not raised the issue of extended period of limitation before the authorities below and for the first time, the issue was raised before this Tribunal. He further submits that the appellant has admitted the service tax liability paid thereof alongwith interes....

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....e said order is final. In that circumstances, the refund claim filed consequent that order is admissible in the eyes of law. As the said order has become final, therefore, the decisions relied by the Ld. AR in the case of Systems & Components Pvt. Ltd. (supra) and Subhash Chand Surana (supra) are not applicable to the facts of the case. Further, the observation made by both the authorities below i....