TMI Blog2006 (6) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent change in law and file refund claim - Appeal No. ST/101/2006-NB(SM) - Final Order No. 944/2006-NB(SM)-BR - Dated:- 14-6-2006 - This appeal is filed by the appellant against order in appeal dated 05.10.2005. 2. The relevant facts that arise for consideration are the appellants had availed the services of goods transport operators during the period 16.11.97 to 01.06.98. Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was in pursuance to the show cause notice issued by the authority. Hence, the refund claim is admissible in view of the decision of the Hon'ble Supreme Court in the case of L.H. Sugar Industries [reported in 2005 (70) RLT133 (SC)]. 4. Learned DR on the other hand points out that the amount, which has been deposited, by the appellant was not against the show cause notice but is against their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has correctly distinguished the case of appellants from the decision of the Tribunal in the case of M/s. LH. Sugar Factories Ltd. as the question before the Tribunal was whether the demand notice can be issued under Section 73 of the Finance Act, 1994 where the returns have been filed under Section 71A of the said Act. Whereas, in the present case, the adjudicating authority has not decided the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itutional valid and legal. Hon'ble Tribunal in the case of M/s. Jindal Steel and Power Ltd. Vs.CCE, Raipur, 2002 (186) ELT 375 (Tri. Del.) has followed the said judgment of the Apex Court and held that "the service tax which was paid by the appellants will be deemed to have been paid under the validated provisions. The question of refund of service tax, which now deemed to have been paid under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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