2018 (10) TMI 1755

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.... For The Respondent (s) : Mr. Tarun Kumar, A.R. ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the Ld. Commissioner (Appeals) rejected the refund claim on the ground that the appellant has not paid service tax with the Service Tax Department. 2. Brief facts of the case are that the appellant namely Central Public Work Department (in short 'CPWD....

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....Section 11(B) of the Act, a person who has suffered the duty can get the refund. Admittedly, the appellant has borned the service tax paid by the contractor, therefore in terms of Section 11B of the Act, the appellant is entitle to claim the refund of service tax paid by the contractor. Further, I find that in appellant's own case, the Assistant Commissioner, Central Tax, Div. Wazirpur, GST West D....