2010 (8) TMI 468

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....ner (Appeals) in Order-in-Appeal No. 23/2010 dated 26-3-2010.   2. Heard both sides.   3. The relevant facts, in brief, are that the respondents is a 100 per cent E.O.U. and claimed refund of service tax amount paid by them in respect of services utilised in the final product, namely, 'cellular phones', which were exported. The respondent filed a letter dated 30-5-2008 claiming the....

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....ave been issued by the Board vide Circular No. 120/1/2010-ST dated 19-1-2010 regarding the manner of claiming the refunds. Though the guidelines have been prescribed in 2010, the procedure envisaging the manner of satisfying that the refund relates to credit of duty relatable to inputs used in the products which were exported are relevant.   5. Learned advocate for the respondents submits ....