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2008 (4) TMI 51

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..... the interim order of the Commissioner (Appeals) - undisputedly, even as per the order-in-appeal the appellant remains liable to pay service tax – commissioner is not justified to allow refund without ensuring that tax liability has be discharged - ST/766/2007 - ST/61/2008-(PB), - Dated:- 10-4-2008 - Justice S. N. Jha, President and Shri M. Veeraiyan, Member (T) [Order per Justice S. N. Jh .....

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..... d the Department have come in appeal to the Tribunal. It may be mentioned that the Department's appeals have not been listed today. 3. During the course of hearing it transpired that the appellant managed to get refund of the amount it had pre-deposited pursuant to the interim order of the Commissioner (Appeals). We are not able to appreciate as to how when, undisputedly, the appellant remains .....

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..... appellant persuaded us to give another chance so that the needful can be done as above, and defer passing any order until the next hearing. 6. Adjourned to 12th May, 2008. The appeal may be listed along with the appeals of the Department being Appeal Nos. ST/701 and 702/2007 before the Bench presided over by the President. 7. Meanwhile we would ask the Central Board of Excise Customs (C .....

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