2022 (12) TMI 1333

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER The brief facts of the case are that the appellant have paid the service tax twice and therefore, they have filed refund application of excess paid service tax which was rejected by the adjudicating authority vide Order-In-Original dated 1.12.2016. The appellant filed an appeal before the Commissioner (Appeals) which was allowed vide Order-In-Appeal No.VAD-EXCUS-002-APP-518-2017-18 dated 13....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ounsel appearing on behalf of the appellant submits that the refund claim could not have been rejected on time bar for the reason that the appellant's refund application was filed within time i.e. on 24.08.2016 thereafter, the matter proceeded for adjudicating thereafter, before the learned Commissioner (Appeals). Hence, after the learned Commissioner (Appeals) passed the order, the departmen....