https://www.taxtmi.com/caselaws?id=51868 The Tribunal affirmed the recovery of the refunded Service Tax from the transporters following the retrospective validation of the Service Tax rules. Despite the transporters' argument that the liability should be on M/s. TISCO, who deducted the tax, the Tribunal held that the refund was granted directly to the transporters by the Revenue. Therefore, the recovery was deemed appropriate from the transporters, who had consented to the refund. The Tribunal rejected the transporters' plea, emphasizing that it was a recovery of an erroneous refund that needed to be repaid by the recipient, leading to the dismissal of the transporters' appeal. en-us Tue, 14 Jan 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51868 The Tribunal affirmed the recovery of the refunded Service Tax from the transporters following the retrospective validation of the Service Tax rules. Despite the transporters' argument that the liability should be on M/s. TISCO, who deducted the tax, the Tribunal held that the refund was granted directly to the transporters by the Revenue. Therefore, the recovery was deemed appropriate from the transporters, who had consented to the refund. The Tribunal rejected the transporters' plea, emphasizing that it was a recovery of an erroneous refund that needed to be repaid by the recipient, leading to the dismissal of the transporters' appeal. Case-Laws Central Excise Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51868