2014 (12) TMI 706

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....dent : Shri N N Prabhudesai, Supdt. (AR) JUDGEMENT Per: Anil Choudhary: This appeal is filed by the appellant against Order-in-Appeal No. SR/212/NGP/2011 dated 20.1.2011 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur. 2. The brief facts of the case are that the appellant is a distributor for BSNL Pre-paid Cellular services etc. and was registered with Service ....

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....refund for the total amount of Rs. 24,76,590/-. The Assistant Commissioner while adjudicating the claim of refund, allowed refund of Rs. 23,76,070/- (Rs.18,98,953/- being Service Tax and Rs. 4,77,117/- towards interest) observing that as per the order of the Commissioner (Appeals), the amount of Service Tax on the alleged value of Service Tax comes to Rs. 18,98,953/- and the interest on such tax c....

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....whole amount of Rs. 24,76,590/- become refundable and there is miscarriage of justice in rejecting the refund of an amount of Rs. 97,520/- out of the total claim on the account of mismatch. Accordingly, the appellant prays for allowing the appeal with a direction to the concerned authority to refund the rejected amount of Rs. 97,520/-. 5. The learned AR appearing for the Revenue relies on the i....