𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 The Tribunal stated, "The appellant cannot reapply for a refund claim that has already been denied and attained finality."

🔍 𝗙𝗮𝗰𝘁𝘀: Company: M/s. Vedanta Aluminium Limited Issue: Refund of service tax for input services from 03.03.2009 to 19.05.2009 was partly denied. The appellant did not appeal against the initial denial for 01.03.2009 and 02.03.2009, making it final.

Proceedings: A fresh refund claim was filed and subsequently rejected.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal upheld the rejection of the fresh refund claim, emphasizing that the initial denial had attained finality and could not be contested anew. The adjudicating authority's decision was deemed correct.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: Title: M/s. Vedanta Aluminium Limited vs. Commissioner of (Appeals), Central Excise Customs & Service Tax Order Date: 05 June 2024

This ruling highlights the importance of appealing against decisions promptly to avoid finality and maintain the right to contest. #TaxLaw #ServiceTax #LegalUpdate #arr4nirc