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TMI Blog2011 (3) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... The Respondents are engaged in the manufacture of footwear falling under Sub-Heading No. 640110 of Central Excise Tariff. They availed services of Goods Transport Agencies for transportation of inputs and final products. Since they fall under the Rule 2(1)(d)(v) of the Service Tax Rules, 1994, the liability to pay service tax in respect of Goods Transport Agency shifted on the recipient of the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund application claiming refund of Rs.1,14,091/- paid by them against/TR-6 challan dated 28-3-2007. They also submitted a disclaimer certificate from M/s. Okay Transport Corporation to the effect that they have no objection in refunding the said amount to the respondent. 4. A show cause noticed dated 17-4-08 was issued for rejecting the claim. The Respondents were required to show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), the department has filed this appeal on the ground that refund can be granted only to M/s. Okay Transport Corporation who made the actual payment as per TR-6 challan and not to the Respondent. 6. Section 11B of Central Excise Act, 1944 is made applicable for the purpose of claiming refund under service tax also. Under this Section, it is not necessary that the person paying the tax has to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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