2004 (7) TMI 658

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....dent. ORDER I have heard Shri B. Saha, ld. Advocate for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue. 2. Shri Saha submits that the ST-3 Returns were submitted in time but the Returns were assessed very late and the delay of the assessment cannot be passed on to the appellant. The short refund in the payment of Service Tax was due to delay assessment and cannot be at....