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2009 (1) TMI 191 - CESTAT, NEW DELHIRefund of erroneous payment – Service Tax was paid on Import of Services during the period from January, 2004 to July, 2004 - The appellant paid the tax on such payment under the mistaken impression under the category of “Consulting Engineering”. The appellant filed refund claim. The adjudicating authority rejected the refund claim which was upheld by the Commissioner (Appeals). In view of the Larger Bench decision of the appellants own case, we hold that the appellant is not liable to pay service tax. On perusal of the aforesaid decision, we find that in the said cases, it has been held that the appellant deposited tax to the Government without remitting to the foreign company not to be refunded. The issue was decided after examining the agreement – impugned order set aside – matter remanded to the adjudicating authority to decide the refund claim in accordance with the law.
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