TMI Blog2008 (5) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... k for refund – since commissioner examined various evidences and certificates produced to find out that the plea of refund is justified, stay application by revenue is rejected - ST/9/2008 - 336/2008 - Dated:- 1-5-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri T. C. Raja Dass, SDR, for the Appellant. Shri A.R. Krishnan, CA a/w Mrs. Malathi Ramachandran, Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the assessee is eligible to claim refund of excess Service Tax paid. The Commissioner (A) after detailed examination allowed the refund claim on the basis of huge volumes of documents and after fully being satisfied that the claim of refund was fully justified and was within the compass of law. He has already examined the certificate issued by the auditors and indeed found that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim is fully justified in the light of the judgment of Karnataka High Court. The Chartered Accountant refers to earlier order passed by the Tribunal (Mumbai Bench) and thereafter the matter was also approved by the High Court of Karnataka. However, on a query from the Bench, the Chartered Accountant submitted that they will not insist for refund amount of excess Service Tax paid till the dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ror requiring the Tribunal to interfere and grant stay of operation of Commissioner's order. The learned Chartered Accountant after consulting the Sr. Manager of the bank, who is present in the court, agreed not to insist for refund till the matter is disposed of and made a request for early hearing in the matter. The stay application is rejected. Alternate prayer for early hearing is accepted. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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