2010 (11) TMI 259

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....st the impugned order wherein the Commissioner (Appeals) has held the respondents to be eligible for refund of Cenvat credit of outward GTA/CHA/Port Services in respect of their exports. 2. There is a request from the respondents to adjourn the hearing, since they have not been able to hire a consultant. 3. Heard learned SDR on behalf of the Revenue in support of the stay application. Learn....

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....ds in transit to the destination. The assessee has transferred the risk in the goods to the insurance company as they have undertaken transit insurance. According to her, this differentiates the present case from the earlier cases. 4. I have considered the submissions made by learned SDR and since I feel that the stay is not warranted in this case, I reject the request for adjournment and ta....