2013 (3) TMI 313

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....For the Respondent : Mr. A.K. Das ORDER Heard learned counsel for the parties. 2. The petitioner is aggrieved against the order of Customs, Excise & Service Tax Appellate Tribunal, Eastern Bench, Kolkata (CESTAT) passed in Appeal ESM-58/03 dated 27.06.2003. The CESTAT upheld the order of the Commissioner of Central Excise (Appeals), Ranchi dated 27.02.2003 and held that the assessee is no....

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.... Hon'ble Supreme Court, Finance Act, 2000 was enacted, which revived the liability retrospectively. The validity of this enactment has also been upheld by the Hon'ble Supreme Court. As per Section 117 of the Finance Act, 2000, the person who has been refunded the tax amount, in view of the judgment in M/s Laghu Udyog Bharati (Supra) was required to refund the amount back to revenue within ....

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.... 76 and 77 of the Act of 1994. 4. We are of the considered opinion that the Finance Act, 2000 has made the complete procedure in its Section 117. Section 117 of the Finance Act, 2000 reads as under: 117.Validation of certain action taken under Service Tax Rules:-- Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, sub- clauses (xii)....

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....ii) and (xvii) of clause (d) of sub-rule (I) of rule 2 of the Service Tax Rules, 1994 before the date on which the Finance Act, 2000 receives the assent of the President shall be recoverable within a period of thirty days from the date on which the Finance Act, 2000 receives the assent of the President, and in the event of non-payment of such service tax refunded within this period, in addition to....