2016 (3) TMI 625

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....rishnan For the Respondent : Mr. S. Muthu Venkataraman JUDGMENT V. Ramasubramanian, J. This appeal by the Revenue is filed under Section 35-G of the Central Excise Act, 1944, questioning the correctness of the order of Customs, Excise and Service Tax Appellate Tribunal, dismissing an appeal arising out of the quashing of a show cause notice for recovery of refund already made. 2. We....

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..... Laghu Udyog Bharati v. Union of India [1999 ELT (112) 365 SC]. Therefore, the first respondent made a claim for refund and the same was allowed. The amount was also paid. 5. However, the Parliament brought-forth an amendment under Sections 116 and 117 of the Finance Act, 2000, to Section 65 of the Finance Act, 1994 with retrospective effect. The same received the assent of the President on 12....

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.... correct in holding that there are no charging provisions under the Finance Act, 1994 for collection of Service Tax from the recipient of clearing and forwarding agents since  16.10.98. 9. In support of the contention of the Department, it is submitted by Mr.Vikram Ramakrishnan, learned Standing Counsel that the impugned order of the Tribunal was based upon its earlier decision in Commissi....