Refund of Pre-Deposit Allowed Despite Wrong Service Tax Registration: CESTAT Delhi

Madhya Pradesh Poorv Kshetra Vidyut Vitran Co. Ltd. Vs Commissioner (CESTAT Delhi) The CESTAT Delhi considered an appeal against the rejection of refund claims of ₹30,70,575 and ₹47,27,305 filed under Section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The appellant sought refund of pre-deposits made in connection with two service tax demands after the Tribunal had allowed its appeals by Final Orders dated 14 January 2021. The refund was rejected by the Department on the ground that the pre-deposit challans bore the Service Tax registration number of ...