2003 (2) TMI 414

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..... fication of mistake in Tribunal's Final Order Nos. 127-128/2002-D, dated 18-4-2002. 2. Shri Harbans Singh, learned Advocate, submitted that the appeals were filed against the withdrawal of sanction of Service Tax refund of the tax already deposited on account of services provided as goods transport operators; that though the refund claim filed by the Applicants had been sanctioned but the ref .....

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..... ental Representative. 3. We have considered the submissions of both the sides. We observe that no mistake has crept in the Final Order as the Tribunal has only held that the Applicants were liable to pay the Service Tax and the same had been rightly demanded from them inasmuch as the refund had been sanctioned and the proceedings had been initiated against the Applicants to reject the refund .....

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