2004 (12) TMI 6

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....le Supreme Court's judgment in Laghu Udyog Bharati v. Union of India 11999 (112) E.L.T. 365 (S.C.)], they filed a refund claim. The Assistant Commissioner of Central Excise sanctioned the claim but ordered crediting of the amount to the Consumer Welfare Fund on the ground of unjust enrichment. His order dated 1-12-1999 was taken in appeal to the Commissioner (Appeals). The appellate authority examined the invoices, challans etc., produced by the assessee and took the view that their burden of service tax had not been passed on to any other person. Accordingly, Ld. Com missioner (Appeals) allowed cash refund of the above amount. Hence this appeal of the Revenue. - 3. Ld. DR reiterates the grounds of this appeal and submits that the assess....

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....rmined with reference to the provisions of Section 117 of the Finance Act, 2000 which reads as under "117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, sub-clauses (xii) and (xvii) of clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1944 as they stood immediately before the commencement of the Service Tax (Amendment) Rules, 1998 shall be deemed to be valid and to have always been valid as if the said sub-clauses had been in force at all material times and accordingly, (i) any action taken or anything done or purported to have been taken or done at any time during the period commencing on and fro....