2007 (8) TMI 177

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....ainst Order-in-Appeal No. 76/2005-Central Excise dated 15-3-2005 passed by the Commissioner of Customs and Central Excise, Belgaum. 2. The appellants received "Transfer of Technology" from Praxair Inc., USA on payment of a consideration. While discharging Service tax liability inadvertently they discharged Service tax liability on R & D Cess also. In terms of Notification No.  18/2002-ST. ....

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....y ground for rejecting the refund claim is the fact that the appellant paid the R & D Cess on 22-10-2003, whereas the consideration for transfer of technology was paid on 18-10-2003 contrary to the provisions of Section 3 of the R & D Cess Act 1986. Our attention was invited to Section 3(2) of the R & D Act, which reads as follows : "The cess shall be payable to the Central Government by an ind....