Order Date – 12 October 2023

Parties: Commissioner of Central Excise & CGST, Noida Vs M/s Computer Sciences Corporation India Pvt. Ltd.

Facts –

• The Respondent, M/s Computer Sciences Corporation India Pvt. Ltd., filed refund claim on 26.03.2013. Part of the refund was sanctioned and the refund so sanctioned was adjusted against demand of service tax confirmed on 30.10.2012.
• Later the Tribunal set aside the demand of Service tax confirmed. The revenue relying upon the decision in case of CCE, Delhi-2 vs. Day & Company filed the present appeal challenging the impugned order setting aside the appropriation of sanctioned refund.

Issue –

• Whether refund sanctioned can be adjusted against demand confirmed?

Order –

• The Tribunal observed that As the Order No.33/Commr./Noida/2012-13 has been set aside by the Tribunal the appeal has become totally infructuous and needs to be dismissed on this account itself. In case of Pepsico India Holdings Pvt. Ltd. [2019 (369) E.L.T. 1393 (Tri. - Chan.)], Chandigarh bench held that “Now, we come to the appropriation of the refund. We find that the demand itself has been set aside by this Tribunal, therefore, the order of appropriation is not sustainable and the same is set aside.”
• Hence the appeal filed by the Revenue is dismissed.