TaxTMI 
TaxTMI 
2011 (11) TMI 272
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....t for refund of Service Tax paid on GTA service availed and utilized for export of the goods under Notification No.41/2007-ST. The original adjudicating authority had passed two orders. In the first order No.8/NDMN/AC/ 09-10/R(ST), dt.24.7.09, a refund of Rs.27,085/- was sanctioned and in the second order No.09/NDMN/AC/09-10/(R(ST) dt.24.7.09, refund of Rs.23,635/- was sanctioned. Revenue fi....
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....epartment reiterated the grounds of appeal as contained in the appeal memorandum of appeal. The two refund sanction orders were passed by same Assistant Commissioner and issue involved was same and therefore one appeal was sufficient and therefore the order of Commissioner (Appeals) which considered the appeal as filed against one order is not proper. Secondly, the fact remains that the Assistant ....
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....ed and therefore the appeal cannot be rejected on the ground as claimed by the respondent. As regards correctness of one appeal having been filed in respect of two orders, I am not able to find any justification for this. I find myself in agreement with ld. Commissioner (Appeals), who has reproduced Section 85 of Finance Act, 1994, which provides that any person aggrieved by any decision or order ....
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....there is no submission/statement that the Service Tax has not been paid by the claimant of refund. If Revenue wanted to appeal on this ground, proper course was to verify whether the Service Tax written submissions paid by the service provider and the receiver and then file the appeal. The ground that there is no specific finding of the original adjudicating authority that he has verified th....