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2014 (4) TMI 881 - AT - Service TaxDenial of refund claim - Banking and other Financial Services - appellant had collected this amount from M/s.Tamil Nadu Electricity Board @ 8% for the services rendered during 1.4.2003 to 30.5.2003. Subsequently, they have refunded the amount to TNEB which was originally collected in excess and filed the refund claim - Held that:- it is seen from the adjudication order that the appellant placed copy of the trial balance as on 31st March 2004 wherein they have claimed the amounts sought for refund as 'receivables'. The appellant by their letter dt. 16.2.2005 submitted that they have refunded the amount to the TNEB towards excess collection of service tax for the period from 1.4.2003 to 13.5.2003. On perusal of the adjudication order, it is not clear that as to whether TNEB refunded the amount to the appellant. In my considered view the matter is required to be examined by the original authority afresh in the light of the decision of the Hon'ble Rajasthan High Court in the case of A.K. Spintex Ltd. (2008 (11) TMI 89 - RAJASTHAN HIGH COURT) and the Tribunal's decision in the case of TFL Quinn India Pvt. Ltd. (2011 (8) TMI 989 - CESTAT BANGALORE). Accordingly, the impugned orders are set aside and appeal is allowed by way of remand - Decided in favour of assessee.
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