2010 (2) TMI 199

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....avanan, Consultant For the Appellant/s Ms.Indira Sisupal, JDR For the Respondent/s CORAM: Hon'ble Ms.Jyoti Balasundaram, Vice-President Hon'ble Dr. Chittaranjan Satapathy, Technical Member Per Jyoti Balasundaram The appellants challenge the rejection of their claim for refund of Rs.8,25,709/-. 2. We have heard both sides. Service tax of Rs.8,84,818/- was paid by the assessees ....

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....of Rs.8,84,818/- vide challan dated 10.6.2000. On 28.6.2000, the adjustment of refund made vide letter dated 28.12.99 towards Central Excise arrears due was cancelled and the assessees were informed that the said letter was null and void and, therefore, the assessees were asked to pay back the amount of Rs.8,84,818/- together with interest. The claim for refund of Rs.8,25,709/- was filed on 6.9.20....

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....ence not refundable, and this order was upheld by the lower appellate authority resulting in the present appeal by the assessees. 3. We agree with the assessees that once the adjustment of the first payment towards Central Excise arrears had been cancelled vide the communication dated 28.6.2000, the amount paid in the first instance as well as the second time was towards discharging service tax....