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TMI Blog2005 (5) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... ishra, Authorised Representative, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - This appeal is directed against the Order-in-Appeal dated 9-7-2003 by which the Order-in-Original passed on 28-9-2001, rejecting the refund claim of the service tax amounting to Rs. 15,67,946/- of the appellant was upheld. 2. The appellant filed a refund application on 25-5-98 for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e person who provided the services. The Supreme Court had ordered that any tax which had been paid by the customers or clients of the clearing and forwarding agents or of the goods transport operators shall be refunded within twelve weeks on their making a demand for refund. 3. The learned Assistant Commissioner taking note of the statutory provisions contained in Section 117 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt has upheld the constitutional validity of the provisions of Section 116 and 117 of the Finance Act, 2000. In paragraph 15 of the judgment, the Supreme Court, referring to the decision in Laghu Udyog, observed that the writ petitioners made applications for refund of the tax paid by them and in some cases, the tax was refunded, while in some cases the refund of the tax was not made on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no question of levy of any interest or penalty at all. 5. It is, therefore, clear from the decision of the above Supreme Court that the constitutional validity of the validating provisions was upheld. Therefore, the service tax which was paid by the present appellant will be deemed to have been paid under the validated provisions. The question of refund of service tax which now is deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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