Refund allowable for service tax paid for extended period of limitation & interest thereon

Spray Engineering Devices Ltd Vs CCE & ST- Shimla (CESTAT Chandigarh) The appellant is in appeal against the impugned order wherein the refund claim has been rejected by the authorities below. 2. The facts of the case are that initially the proceedings were initiated against the appellant for non payment of service tax under reverse charge mechanism for commission paid to the foreign based commission agent. During the course of audit, the objection was raised, the appellant paid entire amount of service tax alongwith interest and prayed that the proceedings against the appellant is to be c...