2010 (6) TMI 150

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xample, there is no need to dilate further. Consequently, appeal of the appellant is allowed and the appellant is entitled to the refund. - ST/201/10-SM - 688/2010-SM(BR)(PB) - Dated:- 17-6-2010 - Represented by:- Present for the Appellant: Shri.Hemant Bajaj, Advocate Present for the Respondent: Shri.S.K. Bhaskar, DR Coram: Hon'ble Mr.D.N.Panda, Judicial Member PER: D.N.PANDA .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ayable became refundable and that resulted with the refund of Rs.1,74,062/-. Therefore ld. Counsel further submits that when there was a factual report from the field formation, without examining the same, conclusion drawn by the ld. Appellate Authority was erroneous. 2. Ld. DR supports the order of the ld. Appellate Authority submitting that when the service tax burden has been passed on to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nnot be said to have been realised by the appellant when factual report shows nothing was realised by the appellant from consumer. The material facts itself being providing answer from the above example, there is no need to dilate further. Consequently, appeal of the appellant is allowed and the appellant is entitled to the refund. [Dictated Pronounced in the open Court]. (D.N.PANDA) JU .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X