SHRIRAM CEMENT WORKS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) ALL these appeals relate to refund applications filed by the appellant in respect of service tax payments. The refund amounts in those cases were ordered to be credited to the Consumer Welfare Fund and not to the appellant. When the matter went before the Commissioner (Appeals), he held that in view of the validation of actions under the Service Tax Rules with retrospective effect under Section 117 of the Finance Act, 2000, the appeals are not maintainable. The appellants challenge that decision in the present appeals.

(2.) WHEN the matter came up for arguments today, none appeared on behalf of the appellants. A letter dated 17 -2 -2001 from the appellant requesting for decision of the case on merit has been placed before us.