2005 (3) TMI 8

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....d. Advocate for the respondents. 2.With the consent of both sides, the MA for Additional evidences is allowed. 3.Shri Sanyal submits that the order passed by the Commissioner (Appeals) is erroneous and devoid of legal provisions and the same may be set aside. The Commissioner (Appeals) has not properly appropriated the facts of the case and the legal provisions. There is a incorrect applicat....

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....traders and private trading companies. Now after the amendment to the aforesaid Notification, refund shall be granted in respect of Service Tax which had been collected, which would not have been collected had this amendment been in force, provided refund application is made within one year from 14-5-2003. He, further submits that the following retrospective amendment the ld. Assistant Commissione....

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.... of Orissa and the amount of Service Tax paid by the assessee has not been passed on to any other person and the incident of duty has been borne by the assessee. Since the original refund claim was sanctioned vide order-in-original No. 68 (18) 46/Refund/ Bls/99/352/2000, dated 4-2-2000 without any objection regarding time bar and the present claim arises out of OIA dated 20-10-2003 issued under C.....