2022 (6) TMI 1454

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....73-50276/2022<br>Service Tax<br>HON'BLE SHRI P.V. SUBBA RAO, MEMBER (TECHNICAL) AND HON'BLE MS. RACHNA GUPTA, MEMBER (JUDICIAL) Shri Mihir Deshmukh, Advocate - for the appellant. Shri Harsh Vardhan, Authorized Representative (DR) - for the Respondent. PER : BENCH These four applications have been filed by M/s. Western Union Financial Services Ltd. under Rule 41 of the CESTAT Procedure ....

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.... by the Final Order dated 25 January 2018. However, no refund was sanctioned to the appellant despite the Final Order. 3. After the introduction of the Goods and Services Tax, the offices were reorganized and the Assistant Commissioner of Service Tax, Division I (who passed the original orders) no longer exists. Learned counsel for the appellant submits that the appellant has been running from ....

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....returned herewith on the ground of not pertaining to this office for necessary action at your end. 4. Thus, the reasons for not giving the refund as per the Final Order as communicated by the Revenue to the appellant are: a) It is not registered with that Range; b) No refund application was filed with that Range office; and c) Refund application should have been filed....

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....e filed long ago under Section 11B and it was their rejection which was the subject matter of the Final Order. 6. The other objection of the Assistant Commissioner is that the appellant was not registered with that range and no refund application was filed with it. He has not directed the appellant to the successor officer of the Assistant Commissioner of Service Tax Division 1 Nehru Place with....