2008 (4) TMI 79

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.... Respondent [Order] -1. In this case, the appellant was paying service tax amount of freight from January, 2005 onwards without claiming the abatement of 75% of the gross amount of freight paid for GTA services. The appellant realized the mistake and filed refund claim for excess payment of service tax for an amount of Rs. 4,67,652/- on 25-4-06. The chronological events of the refund claims are....

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....- for the period of July, 2005 to Sept., 2005. * rejecting the refund of the amount of Rs. 2,42,471/- for the period from Jan., 2005 to June, 2005 as time-barred 2-1-2007 Appeal filed before the Commissioner (Appeals) in so far as the appellant's claim for the period prior to July, 2005 was rejected as time-barred. 31-1-2007- 7-3 2007 The Commissioner (Appeals) allowed the appeal....

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....r  Division] - 2002 (143) E.L.T. 431 (Tri. LB) (2) Swastik Fragrances - 2003 (158) E.L.T. 173 (3) Vishal Rolling Mills P. Ltd. - 2004 (165) E.L.T. 249 (4) Petpak Pot. Ltd. - 2006 (206) E.L.T. 1004 (5) Jindal Strip Ltd:;- 2000 (118) E.L.T. 224 (6) Hari Steel Tubes - 2007 (212) E.L.T. 389 28-11-2007 The Commissioner (Appeals) passed OIA No. 1 115/2007.(Ahd-III) CE/ID/Commr ....

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....ind that these judgments support the contention of the appellants and I am bound by the same. In any case, I also find that the arguments advanced by the appellants regarding eligibility for refund claim deserves to be accepted. The Assistant Commissioner of Central Excise had taken into account the fact that there was no change in the price in the appellant's goods during the period when they sta....