2011 (2) TMI 743

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ich needs examination at the end of adjudicating authority - Appeal are allowed by way of remand - ST/243 AND 393 OF 2008 - ST/68-69 OF 2011 - Dated:- 24-2-2011 - ASHOK JINDAL, MATHEW JOHN, JJ. B.L. Narasimhan for the Appellant. Fateh Singh for the Respondent. ORDER Ashok Jindal, Judicial Member. - These appeals are filed by the appellants for denial of refund claim filed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tification No. 32/2004 which resulted in an excess payment of Service Tax. The refund claims were rejected by the lower authorities on the ground that the appellants failed to prove that the incidence of duty has not been passed on to the Goods Transport Operators and the appellant has failed to submit necessary declarations in respect of transporters. Therefore, refund claims were rejected. Aggri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that during the adjudication proceedings the appellant has submitted a sample declaration from the transporters as required to fulfil the condition under Notification No. 32/2004 and appellants were not given the opportunity to file the remaining declarations for verification and we also find that lower appellate authority has also not granted the reasonable opportunity to the appellants to pres .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X