2008 (5) TMI 100

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.... SDR, for the Appellant. Shri A.R. Krishnan, CA a/w Mrs. Malathi Ramachandran, Sr. Manager, for the Respondent. [Order per: S.L. Peeran, Member (J)(Oral)]. - Revenue is aggrieved with Order-in-Appeal No. 81/2007-C.E. dated 31-10-2007 by which the Commissioner (A) has set aside the Order-in-Original No. 64/2006 and 27/28-3-2006 passed by the Assistant Commissioner and allowed the appeal of th....

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....y examined the certificate issued by the auditors and indeed found that the assessee was eligible for refund of excess Service Tax paid. Revenue is aggrieved with this order and made out several grounds. The main ground is that the issue is covered by the judgment of the Apex Court rendered in the case of M/s. Priya Blue Industries Ltd. v. CCE - 2004 (172) E.L.T. 145 (S.C.) wherein it has been hel....

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.... will not insist for refund amount of excess Service Tax paid till the disposal of the appeal. As the amount involved is more than Rs. 2.50 crore, both sides agreed to the suggestion given by the Bench to take up the matter out of turn. 4. We have carefully considered the submissions. The learned Commissioner (A) has examined the issue in great detail and also applied the ratio of the earlier j....