TCS E-SERVE LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard both sides.

(2.) We have perused the Memo of the writ petition and the annexures thereto, particularly the impugned communication Annexure-R at page 113 of the paper-book.

(3.) An application for refund was made by the petitioner-assessee in the requisite form on 2nd September, 2013, claiming refund of service tax amounting to Rs. 2,50,06,269/-. This was on the basis of an order of the Customs, Excise and Service Tax Appellate Tribunal dated 7th May, 201