2001 (10) TMI 1

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....oner accepted the claim for refund of the service tax paid by the appellant and ordered to be paid to the Consumer Welfare Fund on the ground that it has not been shown as required by sub-section (2) of Section 11B of the Central Excise Act, 1944 (which is made applicable to the Service Tax in question by Section 83 of the Finance Act, 1994 which levy the tax) that the incidence of the tax claimed....