CESTAT Delhi Allows Refund Claim, Rejecting Classification-Based Objection

Airport Retail Private Limited Vs Commissioner of Service Tax (CESTAT Delhi) CESTAT Delhi held rejection of refund that too on the basis of raising the issue of classification is against the principles of judicial protocol. The order is accordingly, set aside and appeal is allowed. Facts- Delhi International Airport (Pvt.) Limited had acquired the Delhi Airport on lease, to operate customs duty free shops in the airport premises under Airport Authority of India agreement dated 04.04.2006. Pursuant to the same DIAL by two agreements dated 9.11.2006 and 07.02.2008 granted the license to run the ...