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2013 (12) TMI 626 - AT - Service TaxRefund of service tax under Section 11B - Commissioner rejected refund claim - Held that:- appellant herein who is a recipient of the taxable service provided by the RGTIL and had borne the burden of service tax is entitled to claim refund, consequent on the downward revision of the charges payable by the appellant to RGTIL in terms of the determination of the appropriate rate of charge, by the Regulatory Board, and the excess quantum of Service Tax remitted as a consequence - order of the Commissioner (Appeals), in brushing aside the contention of the petitioner to support its claim for refund by reference to the law declared by the Constitution Bench in Mafatlal Industries [1996 (12) TMI 50 - SUPREME COURT OF INDIA], is perverse and in total non-application of mind. The ld. Commissioner (Appeals) distinguished the clearly applicable law declared in Mafatlal Industries, as to the scope of Section 11B of the 1944 Act, without any analysis whatsoever of either the facts, the circumstances or the ratio of the judgment of the Constitution Bench - Decided in favour of assessee.
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