2019 (7) TMI 770

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....tion. 2. The present appeal arises out of order-in-appeal No. 470(CRM)ST/ JPR/2018 dated 22.05.2018 issued by the Commissioner (Appeals), Jodhpur to M/s The udiapur Central Cooperative Bank Ltd., Branch Deogarh, Distt - Rajsamand (Rajasthan) (hereinafter referred to as the appellants) confirming the recovery of refund of interest of Rs. 17,241/- granted by adjudicating authority. 3. The brief facts of the case are that the appellant are engaged in providing of "Banking and other Financial Services‟ and registered under section 69 of the Finance Act, 1994 having service tax registration No. AAAAT3178 RST004. 4. Respondent filed a refund claim amounting to Rs. 1,80,210/- on 27.05.2013 with the "Proper Officer" i.e. Assistant Co....

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....7,241/- should not be rejected. Further, department filed appeal before Commissioner (Appeals) against order in review dated 18.07.2016. Appellant filed a defence submissions before the learned Commissioner (Appeals). Learned Commissioner (Appeals) vide present order in appeal dated 22.05.2018 allowed the appeal filed by the department and set aside the impugned order (rectification order) passed by the adjudicating authority. 6. Being aggrieved, the appellant before this Tribunal. 7. Heard the parties. 8. I find that the issue herein is squarely covered by the ruling of Hon‟ble Supreme Court in the case of Ranbaxy Laboratories Ltd. vs. Union of India - 2011 (273) ELT 3 (SC). The Supreme Court observed as under: "Tha....