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TMI Blog2014 (12) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... when it was held in its favour that no Service Tax is payable and or exigible. Thus, I hold that the adjudicating authority has erred in rejecting the refund claim of ₹ 97,520/- on the ground of mismatch. Thus, the appeal is allowed, the impugned order is set aside and the adjudicating authority is directed to issue the refund - Decided in favour of assessee. - Appeal No.ST/232/2011 - Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid pursuant to issue of show-cause notice dated 16.10.2008, which was adjudicated vide Order-in-Original dated 17.8.2009. Although the tax and interest has been deposited, the appellant had preferred appeal before the Commissioner (Appeals), who vide Order-in-Appeal No. SR/52/NGP/2010 dated 15.2.2010 allowed the appeal in favour of the appellant holding that the appellant is a trader in SIM cards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s observed that the interest paid by the appellant does not tally with the calculation as per the appellate order and thus, the amount was rejected on the ground of mismatch. 3. Being aggrieved, the appellant carried the matter in appeal before the Commissioner (Appeals), who was pleased to dismiss the appeal on the ground of time bar. 4. Being aggrieved, the appellant is in appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in its favour that no Service Tax is payable and or exigible. Thus, I hold that the adjudicating authority has erred in rejecting the refund claim of ₹ 97,520/- on the ground of mismatch. Thus, the appeal is allowed, the impugned order is set aside and the adjudicating authority is directed to issue the refund of ₹ 97,520/- within a period of four weeks from production of a copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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