Unless the assessment has been disputed, no refund can be sanctioned

CESTAT, CHENNAI BENCH Commissioner of Service Tax, Chennai Versus Hardy Exploration & Production (India) Ltd. STAY ORDER NO. 470 OF 2012 ST/S/408 of 2011 ST/632 OF 2011 Date of Pronouncement – 11.06.2012 ORDER Chittaranjan Satapathy, Technical Member – Heard both sides. 2. The respondents, claimed refund of Rs. 13,88,47,930 /-, paid by them to M/s. Aban Offshore Ltd., who in turn have paid the same as service tax to the department for supply and operation of the ‘floating rig’ under the category of Mining Service for the period 01.06.2007 to 15.05.2...