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2018 (8) TMI 806 - AT - Service TaxGoods Transporter Operators - retrospective amendment to the provisions of Finance Act - Held that:- An identical issue was subject matter of Tribunal’s decision in the case of M/s Seksaria Biswan Sugar Factory Ltd. Vs Commissioner of Central Excise, Lucknow, [2015 (12) TMI 1404 - CESTAT ALLAHABAD] wherein after taking into consideration the entire facts, benefit was extended to the assessee even though no show cause notice was issued and service tax was deposited by the assessee under the instruction of the Revenue. Appellant cannot be penalized for obeying the instructions of visiting staff - the authorities below is directed to process the assessee’s claim for refund of the deposited amount - appeal allowed.
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