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2022 (4) TMI 1253 - AT - Service TaxRefund of service tax - one time upfront amount (premium, salami, cost, price, development charge or by whatever name called) - taxable service provided or agreed to be provided by a State Government industrial development corporation or undertaking to industrial units - service by way of grant of long term lease of 30 years or more of industrial plots - denial of refund on the ground of non-production of requisite documents - period commencing from the 1st June, 2007 and ending with the 21st September, 2016 - HELD THAT:- The issue is no longer res integra and the appellants have a strong case in their favour on merits as well as procedure. This Bench has gone into both the issues in the case of COMFORT NIGHT LINEN PRODUCTS AND PROCESS INSTRUMENTATION AND ENGINEERS VERSUS COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, CALICUT [2021 (8) TMI 169 - CESTAT BANGALORE] and held that the refund is due to the appellants. The issue is squarely covered in favour of the appellants and the impugned orders are not sustainable - Appeal allowed - decided in favor of appellant.
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