TaxTMI 
TaxTMI 
2024 (1) TMI 730
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....ned un-utilized. The petitioner had moved a claim application in this regard within the stipulated period for the aforementioned periods. The said applications stood rejected by the respondent vide orders, dated 10.03.2011, 05.04.2011, 27.06.2011, 24.03.2013 and 02.07.2013, respectively. Subsequently, the petitioner preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide its orders, dated 28.07.2011, 25.08.2011 and 16.07.2013 rejected the appeals of the petitioner. Aggrieved by the same, the petitioner again preferred an appeal before the Customs, Excise & Service Tax Appellate Tribunal, South Zonal bench, Bangalore (for short "the Tribunal") and the same stood allowed vide separate orders, dated 24.02.2020, 03.07.2017 and 24.10.2016. The Tribunal allowed the applications holding that the petitioner is entitled for the refund of the service tax paid on the input services that remained unutilized. Though the Tribunal passed the orders on the aforementioned dates, the respondent - authorities, till date, has not allowed the petitioner to avail the benefits of refund. 3. On a query being put to the learned counsel for the Department, it is submitted tha....
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....tionable phrase and is the subject matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent court. The Apex Court has held that if this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws. 13. Therefore, as there is no stay granted to the orders passed by CESTAT in the only appeal filed by petitioner and no appeal has been filed challenging the order dated 5th January 2016 of the Tribunal granting refund of Rs. 1,29,60,000/- for September 2004 to June 2005 and no appeal having been filed against the 10 refund orders passed by the Commissioner (Appeals), respondent no. 3 is obliged and bound to follow unreservedly the refund orders passed by CESTAT as well as the Commissioner (Appeals). We agree with petitioner's case that Explanation B (ec) of Section 11B is not at all applicable to the facts of the present case. It is not applicable in cases where refund claims have been filed within time and having been rejected. This Explanation comes into play only when the tax demand is set aside giving rise to a refund. 14. In the circumstances, we hereby ....
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....id on such duty] may make an application for refund of such 2[duty and interest, if any, paid on such duty] to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of 1[duty of excise and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such 2[duty and interest, if any, paid on such duty] had not been passed on by him to any other person : Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) substituted by that Act : Provided further that the limitation of one year shall not apply where any 2[duty ....
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.... being in force, no refund shall be made except as provided in sub-section (2). (4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder. (5) For the removal of doubts, it is hereby declared that any notification issued under clause (f) of the first proviso to sub-section (2), including any such notification approved or modified under sub-section (4), may be rescinded by the Central Government at any time by notification in the Official Ga....