2015 (12) TMI 211

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.... Per: Shri Anil Choudhary This appeal arises from Order-in-Appeal No. P-III/VM/363/2010 dated 20.12.2010 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. The appellant is a buyer of flat from one M/s Joshi and Associates (Builder), holder of Service Tax registration. The appellant has deposited Rs. 2,70,000/- with the Builder on 10.12.2007 as security deposit against payment....

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....e Tax is accordingly exigible. Based on such clarification, the appellant filed refund claim which was rejected by the Assistant Commissioner vide Order-in-Original dated 7.7.2010 for the reason that the appellant had not submitted the NOC from the builder and also in view of the letter of the builder requesting the Revenue not to refund the amount to the appellant in view of some pending case bet....

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....der to file the application for refund under Section 73(3) of the Finance Act, 1994 with the Dy. Commissioner (Refund) of Central Excise , Pune-III Commissionerate. In response to the Public Notice, the appellant applied again for refund which was sanctioned and disbursed to the appellant vide Order-in-Original dated 8.7.2013. In response to the notice of hearing, the appellant has confirmed that ....