2022 (11) TMI 1227

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....hri Sunil Kumar Katiyar, Authorized Representative for the Respondent ORDER Per: S.K. Mohanty Heard both sides and examined the case reports. 2. Rejection of refund claim filed under Section 11B of the Central Excise Act, 1944 as made applicable to service tax matters under Section 83 of Chapter V of the Finance Act, 1994, is the subject matter of present dispute. While disposing of th....

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....e Show Cause Notice F. No. Service Tax-VI/Dn-VII/Gr-I/Oberoi Woods/05/2014 dated 11.02.2016 were issued to them. Therefore, unless the said Show Cause Notice are adjudicated and decided, it is pre-mature for the Appellants to file the refund claim. I find that the Appellants are knowing these facts therefore at the time of personal hearing the Appellants requested to keep the order-in-Appeal in ab....