2007 (7) TMI 250

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.... Respondent. [Order] - The appeal and stay petition have been filed against the Order-in-Revision No. 3/ST/07, dated 27-3-07 passed by CCE, C & ST Mysore. 2. In terms of the impugned order, the appellant is required to deposit Rs. 1,38,781/- being the refund erroneously sanctioned to the appellant. The learned counsel Shri C.R. Raghavendra stated that the appellant paid service tax even on t....

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....e invited my attention to the Apex Court's decision in the case of Mafatlal Industries [1997 (89) E.L.T. 247] (para 20) wherein it was held that in respect of incidental levy, the refund would not be governed by Section 11B of the Central Excise Act. Further he relied on the following case laws. (1) National Tobacco Corporation of India, 1978 (2) E.L.T. J416 (S.C.) (2) Haxacom (I) Ltd. v. CC....