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2015 (3) TMI 1050 - KARNATAKA HIGH COURT

2015 (3) TMI 1050 - KARNATAKA HIGH COURT - 2015 (39) S.T.R. 188 (Kar.) - Denial of refund claim - refusal of pay the refund despite no stay granted by the court against hte refund order - Held that:- respondent was fully aware that it was liable to refund the service tax deposited by the appellant in terms of the order dated 28.12.2011 and for that reason it had filed the stay application and once the stay application had been rejected, the order dated 28.12.2011 ought to have been implemented, .....

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-2015 - Vineet Saran And S. Sujatha,JJ. For the Appellant : Sri Rajesh Chander Kumar, Adv. For the Respondent : Sri K N Mohan, Adv. JUDGMENT This is an unusual case where, despite there being a direction by the competent authority to refund the service tax deposited by the appellant, the same has not been refunded by the respondent -authority, even though the stay application filed by the respondent along with the appeal challenging the order of refunding the amount to the petitioner/appellant h .....

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paid for the period 10.9.2004 to 31.12.2004 was allowed and it was directed to be refunded to the petitioner/appellant. After the passing of the aforesaid order, the appellant/petitioner filed another application for refund of the service tax deposited by it, which was allowed to the extent that the petitioner/appellant/assessee was found entitled to the refund of ₹ 15,16,992/- but a direction was given to credit the same to the Consumer Welfare Fund as provided under section 11B(2) of th .....

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ong with an application for staying the implementation of the appellate order passed by the Commissioner of Central Excise. The said application for stay was rejected by the Tribunal on 10.9.2012. 4. Despite the rejection of the stay application of the respondent by the Tribunal, the service tax deposited by the appellant/petitioner was not refunded. Hence, the appellant filed Writ Petition No.3740/13 with the prayer for a direction for payment of the said Service Tax, which has been disposed of .....

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well as Sri K N Mohan, learned counsel for contesting respondents 2 and 3 and perused the records. 7. The submission of learned counsel for the respondent is that in case the appeal is allowed and the amount of service tax is refunded to the appellant, the appeal filed by the respondent and pending before the Appellate Tribunal would become infructuous. He thus contends that this appeal should be dismissed and the claim of the appellant for refund of the service tax be rejected. 8. The facts as .....

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ion of the respondent has been rejected by the Tribunal would mean that the order of the Appellate Authority dated 28.12.2011 was to be given effect to. The order passed by the Tribunal rejecting the stay application has not been challenged by the respondent. If the contention of the learned counsel for the respondent is accepted that since the appeal is pending before the Tribunal the refund should not be directed, then it is not understood that why at all the respondent had filed an applicatio .....

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