Invalidation of receiver liability for service tax: refund claims to be filed under Section 11B and processed promptly. The Supreme Court invalidated rules shifting service tax liability to receivers for Goods Transport Operators and Clearing & Forwarding Agents, creating refund entitlement. Refunds must be claimed under Section 11B by filing Prescribed Form 'R' within six months of the judgment (27 July 1999). Valid claims filed in time are to be finalised within twelve weeks and refunded or credited to the Consumer Welfare Fund. No refunds arise for Goods Transport Operator services provided on or after the exemption effective date of 2 June 1998; Clearing & Forwarding services remain refundable where paid by receivers.