2001 (2) TMI 2

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....of service tax payments. The refund amounts in those cases were ordered to be credited to the Consumer Welfare Fund and not to the appellant. When the matter went before the Commissioner (Appeals), he held that in view of the validation of actions under the Service Tax Rules with retrospective effect under Section 117 of the Finance Act, 2000, the appeals are not maintainable. The appellants chall....