2010 (8) TMI 189

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....sp;   Shri Ravindranath, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order]. - In this appeal filed by M/s. Regency Ceramics Ltd., Yanam, the appellant seeks to vacate the impugned order passed by the Commissioner initiating revision proceedings under Section 84 of the Finance Act, 1994 (the Act). The appellants are engaged in manufacture of ceramic ti....

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.... claim to Rs. 69,273/- as he found that an amount of Rs. 10,582/- included in the claim did not pertain to the relevant quarter. Notification No. 41/2007 was amended by Notification No. 3/2008-S.T., dated 19-2-2008. By this amendment, the exemption allowed in the original notification was also extended to service tax paid for transportation of export goods from the place of removal to the ICD. Acc....

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....ification within 60 days of the end of the quarter. Therefore, the Commissioner could not have held that the appellant was not entitled to the refund of Rs. 53,071/-. As regards the claim relatable to transport of goods from ICD to port, the Commissioner has not given any finding in the impugned order. He submits that the Original Authority had rightly sanctioned and paid the refund of Rs. 1,22,34....

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....claim viz. TR6 challan for proof of payment of service tax was furnished with the authorities only on 30-5-2008. The submission of the appellant is that copy of the challan could not be obtained from the concerned bank owing to connectivity problem on 29-5-2008. However, the Department was in possession of the refund claim with all the necessary documents on 30-5-2008. I find that this submission ....