2005 (5) TMI 351

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.... the Appellant. Mrs. Krishna A. Mishra, Authorised Representative, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - This appeal is directed against the Order-in-Appeal dated 9-7-2003 by which the Order-in-Original passed on 28-9-2001, rejecting the refund claim of the service tax amounting to Rs. 15,67,946/- of the appellant was upheld. 2. The appellant fil....

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....as regarded as the assessee and he was the person who provided the services. The Supreme Court had ordered that any tax which had been paid by the customers or clients of the clearing and forwarding agents or of the goods transport operators shall be refunded within twelve weeks on their making a demand for refund. 3. The learned Assistant Commissioner taking note of the statutory provisio....

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....2) E.L.T. 33 (S.C.), in which the Supreme Court has upheld the constitutional validity of the provisions of Section 116 and 117 of the Finance Act, 2000. In paragraph 15 of the judgment, the Supreme Court, referring to the decision in Laghu Udyog, observed that the writ petitioners made applications for refund of the tax paid by them and in some cases, the tax was refunded, while in some cases the....