Refund Denied for Service Tax on GTA Services Due to Lack of Evidence Supporting Appellant's Claim of Payment Under Protest.

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....Refund claim - service tax paid erroneously under GTA services - though appellant may have a legal claim, the same is not sufficiently substantiated by evidence - though appellant contends to have made the payment of service tax under protest, the appellant has no case that such amount was made on any demand or coercion made from the department - refund not allowed....