Writ petition allowed for refund claim withheld without justification; no service tax applicable, not u/s 11B.

Refund claim - no service tax is leviable for the service - Thus, the writ petition is maintainable when the amount is arbitrarily withheld without any justification under law as the refund claimed by the petitioner is not relatable to Section 11B of the Central Excise Act. - HC .....

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