SERTA 3/2021

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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Date of decision: 20 September 2023

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SERTA 3/2021

COMMISSIONER OF CENTRAL EXCISE AND SERVICE

TAX.

.... Appellant

Through:

Mr. Harpreet Singh, Sr. SC

with Mr. Arunesh Sharma, Mr.

Jatin Kumar, Advs.

versus

ORIENTAL INSURANCE COMPANY LIMITED

..... Respondent

Through:

Mr.

Yogendra

Aldak,

Mr.

Kunal Kapoor, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R

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20.09.2023

YASHWANT VARMA, J. (ORAL)

1.

The Department of Central Excise and Service Tax¹ is in

appeal against the order of the Customs, Excise & Service Tax

Appellate Tribunal² dated 09 January 2020. The CESTAT has in

essence dealt with and accepted the claim of the assessee for being

accorded a refund of service tax which had been deposited by it. It has

thus proceeded to set aside the order dated 17 March 2016 passed by

the Commissioner (Appeals).

2.

At the outset, we note that the Deputy Commissioner, Central

Excise and Service Tax in its order dated 17 October 2014 rejected the

1 Department

2 CESTAT

Dig