2001 (6) TMI 1

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....tter relates to the service tax levied on the goods transport operators or clearing and forwarding agents. After the Supreme Court decision in the case of Laghu Udyog Bharti v. Union of India - 1999 (112) E.L.T. 365 (S.C.) the refund claim was filed by the appellants which was sanctioned but the amounts were credited in the Consumer Welfare Fund in view of the provisions relating to unjust enrichm....

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....action under the Service Tax Rules with retrospective effect, the current appeals as a matter of fact have become infructuous and are dismissed as such. As all the appeals are disposed off in view of the provisions of Finance Act, 2000 referred to above, other issues raised in the individual appeals like unjust enrichment, limitation etc. have not been taken up." 2. Shri R.C. Henagar, Consultan....