2011 (2) TMI 1059

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..... the provisions of Sec.11B  of the Central Excise Act  read with Section 83 of the Finance Act, 1994, on the ground that they were not liable to service tax under the category 'Business Auxiliary service'. The amount was paid by them voluntarily.The said refund claim was rejected by the Asstt.Commissioner vide Order-in-Original No.29/ST/AC/Ref/09-10 dated 24.08.2009 on the ground that the .....

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..... ejected would amount to sanction of the refund claim. Therefore, I find that there is a contradiction in the findings of the Commissioner (Appeals). I, therefore, remand the case back to the Commissioner (Appeals) for de novo order, after giving a reasonable opportunity  to the appellant of being heard. 3. The appeal is allowed by way of remand. (Pronounced in court)
Case laws, Decisi .....

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