TMI Blog2017 (11) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... to be remanded to the original authority as has been done earlier in identical cases JOSH P JOHN AND OTHERS Versus CST, BANGALORE AND OTHERS [2014 (9) TMI 597 - CESTAT BANGALORE] - this case also needs to be remanded to the original authority - appeal allowed by way of remand. - ST/2156/2011, ST/2157/2011, ST/2158/2011, ST/2230/2011, ST/2242/2011, ST/2259/201 - Final Order No. 22041 - 22045/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt from the cost of residential building, charged and collected service tax in relation to construction of residential complex service from the appellant. Following the clarification issued by the CBEC vide Circular No.108/02/2009-ST dated 29.1.2009, the appellant approached the SDL seeking refund of the service tax charged and collected from them. The appellant was informed by the Developer that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order, the appellant filed appeal before the Commissioner (A), who also rejected the appeal of the appellant, hence the present appeal. 4. The appellant himself appeared in the Court and submitted that in view of the various decisions of this Tribunal passed earlier on identical facts, he is entitled to get the refund which was wrongly rejected on account of time bar and also for not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the direction of the Division Bench contained in para 48 of the decision cited supra wherein the Division Bench of this Tribunal disposed of 120 cases by way of remand by following directions which is reproduced herein below: 48. In view of the above observations and discussions, all the impugned orders are set aside and the matters are remanded to the original adjudicating authority who s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that interest in accordance with law has to be paid since the matter has attained finality and that interest has to be paid from three months after filing the refund claim with the department wherever applicable and wherever refunds are sanctioned. 6.1 In view of the decision cited supra, I allow all the appeals and remand the case back to the original authority with the direction con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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