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TMI Blog2010 (1) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... T. Biju, Advocate, for the Respondent. [Order]. - This appeal filed by the Revenue against the Order-in-Appeal No. 128/2008, dated 28-7-2008. 2. The respondent has also filed Cross Objection against the said Order-in-Appeal. At the outset, I find that Cross Objection filed by the respondent is in support of the Order-in-Appeal. As such, it cannot be considered as Cross Objection. 3. Heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lock India case assessment is final and therefore refund cannot be claimed. In terms of Notification 35/04-S.T., dated 3-12-04 read with Rule 2(1)(d)(v) of Service Tax Rules, 1994, the consignor is liable to pay Service Tax on GTA Services. Chettinad Cement Corporation is the only client of the appellant here and also the consignor. For the same set of service both the consignor and the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reproduced : "On the facts and in the circumstances of the case, the order of rejection of the refund claim by the Learned Deputy Commissioner is bad in law. The Learned Adjudicating Authority has failed to apply his mind and appreciate the facts of the case in a judicious manner. The Learned Adjudicating Authority has erred in rejecting a validly founded claim of refund on the plea that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 27/06-07, dated 7-3-07 of the Deputy Commissioner. The Commissioner Appeals has not verified the documents submitted to prove that there is no unjust enrichment and double payment and the original authority has verified and satisfied that the assessee has failed to provide documents to prove that there is no unjust enrichment." 7.1 It can be seen from the above reproduced ground of appeal t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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