2006 (2) TMI 633

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....nue is in appeal in all the three appeals against order- in-appeal dated 24-5-2004, wherein the Commissioner (Appeals) allowed the refund claim rejected by Order in Originals. 2. The relevant facts that arise for consideration are that the respondents had availed the Service of the Goods Transport Operators for the period 16-7-97 to 16-10-98. The appellants were Small Scale Industries and de....

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....ate authority held that the refund is liable to be sanctioned to the respondent. Hence this appeal. 3. The learned Department Representative submits that the Respondent have paid the amount as Service Tax and are hence required to file the refund claim within the time period as provided in the statute. He relies upon the following Case Laws :- (i) Miles India Ltd, Baroda v. Appellate Collec....

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....hem from the G.T.O. The respondents were not required to pay the amount, as tax, for the whole period i.e. from 16-7-97 to 16-10-98. The department has allowed the claim of the respondents for the period 16-11-97 to 1-6-98, but rejected the refund claim for the previous period and subsequent period as time barred. The rejection of the claim of refund is wrong as it can be seen from the records, th....