M.V. Ravindran, Member (J) - (1.)THIS appeal is directed against order in appeal dated 13 -10 -2005 which upheld the order in original dismissing the refund claim of the appellant.
(2.)THE relevant fact that arise for consideration are appellant were liable to deposit the amount of service tax on the services received by them from goods transport operators during the period 1997 -98. The said service tax was deposited by the appellants on the request of the Superintendent of Central Excise's letter dated 15 -1 -2004. The appellants deposited the entire amount 'under protest'. Subsequently, appellants preferred a refund claim with the authorities on the ground that the L.H. Sugar Factories Ltd. case 2006 (3) S.T.R. 230 (Tribunal) has been upheld by the Hon'ble Supreme Court 2006 (3) S.T.R. 715 (S.C.). The said refund claim was rejected by the adjudicating authority and on an appeal, the Commissioner (Appeal) also upheld the said order in original.
The authorized representative appearing on behalf of the appellant submits that the amount of service tax paid by them on 13 -2 -2004 was under coercion. He relies upon the letter written by them on 24th April, 2004 indicating that they are not agreeing with the views of the authority for making payment of the service tax on the goods transport operators services received by them.

(3.)THE learned departmental representative submits that the issue is no longer open for the appellants to agitate in view of the fact that the matter is covered by the decision of the Division Bench in the case of J.K. Industries Limited v. Commissioner of Central Excise, Indore as reported at 2006 (3) S.T.R. 14 (Tri. - Del.).