9911796707
TMI Blog2008 (7) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... - impugned order is liable to be set aside - matter needs to be reconsidered by the Commissioner (Appeals) Accordingly, the appeal is allowed by way of remand to the ld. Commissioner (Appeals) - ST/151/2007 - A/586/2008-WZB/C-II/(SMB), - Dated:- 18-7-2008 - Shri M.V. Ravindran, Member (J) Shri N.A. Sayeed, JDR, for the Appellant. Shri P.A. Sagar, C.A. , for the Respondent. [Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd. The appellant in their letter attached to the refund application stated that during the 1-10-2003 to 31-3-2004, they have paid excess Service Tax. It was further stated that the amount of Service Tax payable was Rs. 3,82,496/- were as they paid Rs. 4,36,013 and they claimed refund of Rs. 53,517/-. It was further stated that they paid Service Tax on the bills raised instead of the amount realiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduced order of the ld. Commissioner (Appeals) would indicate that the reasoning for arriving at the conclusion are not clear and hence can be termed as a non-speaking order. 4. To my mind, the impugned order is liable to be set aside and I do so. The matter needs to be reconsidered by the Commissioner (Appeals) Accordingly, the appeal is allowed by way of remand to the ld. Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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