TMI Blog2013 (12) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... y reference to the law declared by the Constitution Bench in Mafatlal Industries [1996 (12) TMI 50 - SUPREME COURT OF INDIA], is perverse and in total non-application of mind. The ld. Commissioner (Appeals) distinguished the clearly applicable law declared in Mafatlal Industries, as to the scope of Section 11B of the 1944 Act, without any analysis whatsoever of either the facts, the circumstances or the ratio of the judgment of the Constitution Bench - Decided in favour of assessee. - Appeal No. 2589 of 2012 - Final Order No. 58483/ 2013 - Dated:- 5-12-2013 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For the Appellant: Sh. Prashant Shukla, Advocate For the Respondent : Shri Amresh Jain, DR JUDGEMENT Per: Justice G. Ragh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than the initial rate collected by RGTIL, RGTIL advised the appellant to apply for refund of the proportionate excess service tax remitted (by RGTIL and borne by the appellant), on the taxable transport of goods other than water through pipeline and other conduit service. Consequently the appellant applied for refund. 4. The appellant initially applied for refund to the service tax authorities at Navi Mumbai. By the order dated 05.04.2011, the Assistant Commissioner, Service Tax Division-V rejected the refund claim on the ground that the application for refund should be made before the Commissionerate within whose jurisdiction the applicant operates, on the principle that the person who has borne the incidence of duty was required to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson. In VST Precision Components Ltd. vs. CCE, Bangalore-II - 2003 (157) ELT 493 (Tri. Bang.), this Tribunal referred to the decision of Ferrous Engineering v. Collector -1998 (100) ELT 494 (Tribunal) to hold that a customer is also entitled for refund. 7. Consequently the appellant herein who is a recipient of the taxable service provided by the RGTIL and had borne the burden of service tax is entitled to claim refund, consequent on the downward revision of the charges payable by the appellant to RGTIL in terms of the determination of the appropriate rate of charge, by the Regulatory Board, and the excess quantum of Service Tax remitted as a consequence. 8. We find that the order of the Commissioner (Appeals), in brushing aside the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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