2024 (6) TMI 712

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....br>WP(C) NO. 6541 OF 2020, WP(C) NO. 39772 OF 2022 - -<br>Service Tax<br>HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioner : By Advs. K.V. Anil Kumar; Mohanan M.K.; Radhika S. Anil, By Advs. Bharath Mohan N. Krishna Prasad For the Respondent/S: By Advs. Shri. P. Vijayakumar, ASG of India, Sreelal N. Warrier, SC, Central Board of Excise, Kuryan Thomas, M. Gopikrishnan Nambiar, K. John....

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....espondent and iii. Grant such other reliefs to the petitioners, as the Hon'ble Court may deed fit, in the interest of justice." 2. The facts of the lead petition W.P.(C) No. 6541/2020 are that the 1st petitioner has subscribed 25 chitties from the Kerala State Financial Enterprises Limited in Pooyappally Branch, between 2012 and 2015 and the 2nd petitioner has subscribed 11 chitties from the ....

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....plications have been rejected on the ground that the services provider/KSFE had also applied for the refund of the service tax paid by them during the relevant period which included the amount claimed by the petitioners. Simultaneous filing of the refund applications by the service provider/KSFE and the service recipients/petitioners for the same amount could not be entertained. 4. Learned Counse....

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....ave made the applications individually in pursuance to the judgment dated 14.03.2018 passed by this Court, within one year from the date of the judgment, their applications ought not to have been rejected on some technical issue. These applications are in time and the authority, on examination, finds that they are eligible for a refund of the service tax amount paid by them as per the judgment dat....