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2009 (5) TMI 83 - CESTAT, BANGALORERefund of erroneous payment - The appellants during the period from 1-1-03 to 31-3-04 paid the service tax amount of Rs. 1,46,639/-. Consequently noticing that they should not have paid this amount filed a refund claim with the appropriate authorities. A show cause notice was issued proposing to reject the said refund claim under the provisions of Section 11B. The adjudicating authority rejected the refund claim filed by the appellant on the ground that they received commission and are in agreement with the Principal as a Consignment Agent and such Consignment Agents is covered under the definition of C&F Agents – held that - Since it can be seen that the issue involved in the case before us is identical to the issue in which a question of law was answered by the Hon’ble High Court in favour of the assessee, respectfully following the same we find that the impugned order is not sustainable and is liable to be set aside and we do so – refund allowed
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