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TMI Blog2015 (9) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... s not relevant to determine the eligibility for refund of tax paid on outward transportation. Show-cause notice issued had no merits and both the orders passed on that basis also have no merit. - ST/1698/2010-SM - Final Order No. 20484/2015 - Dated:- 3-3-2015 - B S V Murthy, Member (T),J. For the Appellant : Mr Lalit Mohan Chandna, Consultant For the Respondent : Mr R Gurunathan, AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to ₹ 11,34,568/-. Thereafter, the appellant filed a refund claim for the amount reversed by them since they were liable to pay service tax on 25% of the total service cost incurred by them. 2. Show cause notice was issued to the appellant proposing to reject the refund claim on the ground that the appellant had not claimed refund in respect of excess tax paid by them on inward transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. In any case, it is a choice to be made by the assessee as to what exactly he should claim as refund and in what cases he need not claim refund. On the ground that a portion of the tax was not claimed as refund, the refund claim made in respect of the remaining portion of tax could not have been rejected. 4. I have considered the submissions made by the learned counsel and I find myself in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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