2011 (1) TMI 752

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th the condition of pre-deposit of amount of Rs.50,561/-, we take up the appeal itself in as much as the issue lies in a narrow compass. Vide his order dated 25th June, 2009, the original adjudicating authority sanctioned the refund of service tax of Rs.5,99,975/- in terms of the provisions of Notification No.41/07-ST dated 6.10.2007 as amended in respect of the export of the excisable goods. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice tax paid on Testing and Analysis service is not admissible." 2. Learned Advocate appearing for the appellants draws our attention to the order of the Assistant Commissioner whereby he has made a categorical observation that the refund claim was duly supported by a copy of agreement entered into with the foreign buyer. As such, he submits that the observations of the Commissioner (Appeals) t....