2011 (1) TMI 752

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.... 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 original authority's order was appealed a....

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....e 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) that no copy of the agreement was produced eve....