2011 (5) TMI 65

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....pondent.   Per M.V. Ravindran:   This appeal is directed against the Order-in-Appeal No.137/GRM/S.T./JPR-I/2007 dated 24.07.2007.   2. Heard both sides and perused the records.   3. The relevant facts arise for consideration are that the appellants herein filed a refund claim of Rs.5,07,603/- in terms of Rule 3 of Export of Services Rules, 2005. The occasion for cla....

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....  4. Ld. Counsel submits that in an identical issue for the earlier period in the assessee s own case in Final Order No.770/07 dated 13.12.2007 and Final Order No.ST/105 of 2009 dated 5.3.2009, the Bench has given the relief to the assessee holding that the appellant has exported the services despite receiving the amount in Indian rupees. We find it so. Since the Tribunal has held that in ....