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<h1>Appellate Tribunal affirms Commissioner's Order for service tax repayment despite financial hardship.</h1> <h3>INDIAN TRANSPORT SERVICE Versus COMMISSIONER OF C. EX., JAMSHEDPUR</h3> INDIAN TRANSPORT SERVICE Versus COMMISSIONER OF C. EX., JAMSHEDPUR - 2003 (156) E.L.T. 994 (Tri. - Kolkata) The Appellate Tribunal upheld the Commissioner's Order directing the appellants to pay service tax of Rs. 1,49,512.00, previously refunded, along with 24% per annum interest as per Section 117 of the Finance Act, 2000. The appellants' financial constraints were not considered as a valid reason to waive the interest payment. The appeal was rejected.