Refund of Service Tax cannot be denied to a person bearing the incidence of tax

Quality Builders & Contractor Vs Commissioner of Central Excise (CESTAT Delhi) In a seminal decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, ruled in favor of the appellant, Quality Builders & Contractor. This case was filed against the order passed by the Commissioner (Appeals) upholding the rejection of a service tax refund claimed by the original authority. The crux of the case revolved around the overpayment of service tax and the subsequent denial of the refund. Analysis Quality Builders & Contractor had applied for a refund of service tax of ...