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Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT
Mariya Paliwala
8 May 2023 12:00 PM IST
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the department has no right to file a revision application in case of refund or rebate of service tax on the export of services since no such provision has been made for Revenue to file a revision application.The bench of S. K. Mohanty (Judicial Member) and M. M. Parthiban (Technical Member)...
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