The Larger Bench of the CESTAT has held that refund of service tax is maintainable in the absence of any challenge to assessment or self-assessment in appeal under the Finance Act, 1994.
It was held that the Supreme Court decision in the case of
The LB in
The Larger Bench was hence of the view that once this exercise is not being done, then the ST-3 returns filed by the assessee as per their own assessment cannot be equated to an 'order of assessment' against which an appeal can be filed.
It may be noted that the Larger bench while holding the issue in favour of the assessee also opined that the Department cannot take a different stand on the issue when it has accepted the same in the case of
The Larger Bench was also of the view that the judgement of
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