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2018 (10) TMI 837 - CESTAT BANGALORERefund of service tax paid - refund claimed on the ground that he is not liable to pay the service tax and the service tax paid by him is to be considered as a deposit - CBEC Circular No. 108/02/2009-ST dated 29.1.2009 - Held that:- On an identical issue, the Division Bench of this Tribunal in JOSH P JOHN AND OTHERS VERSUS CST, BANGALORE AND OTHERS [2014 (9) TMI 597 - CESTAT BANGALORE] has disposed of 121 appeals by remanding the same to the original authority with directions to be considered while processing the refund claim of the assessees - appeal of the appellant allowed by way of remand to the original authority to consider the issue afresh in the light of the directions of the Division Bench in bunch of appeals - appeal allowed by way of remand.
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