𝗖𝗘𝗦𝗧𝗔𝗧 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 The bench of CESTAT observed:

The Tribunal upheld the rejection of a fresh refund claim for service tax because the appellant did not appeal the initial rejection, making it final.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Vedanta Aluminium Limited 𝗜𝘀𝘀𝘂𝗲: Whether the rejection of the refund is proper.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The initial refund rejection for 01.03.2009 and 02.03.2009 was not appealed, making it final. The appellant's admission of payments made after 03.03.2009 confirmed the services were not under the previous notification, justifying the fresh claim's rejection.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: M/s Vedanta Aluminium Limited Vs Commissioner of (Appeals), Central Excise Customs & Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 05 June 2024

📜 The ruling confirms the appellant's fresh refund claim was rightly rejected due to the finality of the initial order and the timing of payments. #CESTAT #ServiceTax #LegalUpdate