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2013 (10) TMI 1321 - GUJARAT HIGH COURTDenial of refund claim - Coercive recovery of service tax - Held that:- As such during the pendency of the stay application, respondent No. 2 recovered an amount of ₹ 1,49,92,754/- from the other 9 sanctioned rebate claims of exports of the petitioner and adjusted towards the dues under the OIO. It is required to be noted that as such the petitioner submitted appeals within statutory period of limitation along with stay applications. However, stay applications could not be heard by the learned CESTAT at the earliest. It is not the case on behalf of the respondent that as such there was any deliberate delay on the part of the petitioner in getting the stay applications decided. It is also not the case on behalf of the respondent that the delay in deciding the stay application is attributable to the petitioner. - If the respondent No. 2 would have waited till the stay applications are decided such an eventuality may not have taken place. Be that it may now in view of the disposal of the stay applications subsequently, petitioner is entitled to refund of ₹ 1,39,92,754/- which the respondent No. 2 has recovered by way of adjusting the same from the other 9 sanctioned rebate claims of exports of the petitioner. - Decided in favour of assessee.
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