Shriram Epc Ltd vs Service Tax - Chennai on 14 September, 2018
7. The ld. counsel has also pointed out to us that the refund claim filed by the appellant on 23.10.2008 for Rs.48,29,661/- was allowed by the Commissioner (Appeals) except for an amount of Rs.7,89,267/-. The Commissioner (Appeals) in the said order has relied upon the decisions in the cases of Lanco Infratech (supra) and Indian Hume Pipes Co. Ltd. (supra) to grant the refund. The impugned orders are set aside and the appeals are allowed with consequential relief, if any as per law.