9911796707
TMI Blog2016 (3) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... any refund already made could be recovered only within the period of 30 days from the date on which Finance Act, 2000 received the assent of the President and brought-forth of an amendment under Sections 116 and 117 of the Finance Act, 2000, to Section 65 of the Finance Act, 1994 received the assent on 12.5.2000. Therefore, the show cause notice was not in accordance with Section 117. Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vikram Ramakrishnan, learned Standing Counsel for the appellant and Mr.Muthu Venkataraman, learned counsel for the first respondent. 3. The first respondent was the recipient of the services of Clearing and Forwarding Agents. Therefore, in terms of Rule 2(1)(d)(xii) of Service Tax Rules, 1994 as amended in 1997 and Rule 2(1)(d)(vii) of the Service Tax Rules, 1994 as amended in 1994 in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Therefore, a show cause notice was issued calling upon the first respondent to pay back the refund already granted. This show cause notice resulted in an Order in Original dated 22.12.2000. 7. But the Order in Original directing recovery of refund already granted, was set aside by the Commissioner (Appeals). The same was also confirmed by the Customs, Excise and Service Tax Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006(1) STR 298]. But the same had already been set at naught by a Division Bench of this Court on 8.11.2013 in C.M.A.(MD) No.492 of 2007. Therefore, it is contended by the learned Standing Counsel that the very basis of the impugned order of the Tribunal has gone. 10. We have carefully considered the above submissions. 11. Unfortunately, the order of this Court in C.M.A.(MD) No.492 of 2007, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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