2011 (8) TMI 548

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....V. Murthy;   All the three appeals have been filed by three units of the appellant and learned advocate submits that issue is same and period involved in all the appeal is also same. The issue involved is whether the refund claim filed by the appellant under Notification No. 17/2009-ST dated 07.07.2009 has been correctly rejected in the impugned orders, on the ground that appellant failed ....

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.... to reject the refund claim on the ground that notification was wrongly quoted is not correct and he also took a view that refund of service tax paid on terminal handling charges is also admissible. After taking a favourable view on both the grounds on which the refund claim has been rejected, the learned Commissioner rejected the appeals on the ground that in the appeal papers, appellant had not ....

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....oner appears to be right in taking a view that appellant is not eligible for refund since documents were not available, because according to law the learned Commissioner cannot remand the matter to original adjudicating authority. This being the position, he had to take this view. Apparently when the refund claim was rejected appellants should have asked for the documents back and submitted all th....