2012 (7) TMI 507

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....learned counsel appearing for the appellants states that the original authority had sanctioned the impugned refund amount applying the Notification No.41/2007 as applicable on the date of filing the refund claim. On the date of filing the refund claim, the amended notification allowed refund between 8% and 10% of the FOB value. His order has been revised by the Jurisdictional Commissioner holding ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his submission, he cites the following decisions :- 1. Kartar Rolling Mills Vs CCE New Delhi 2006 (197) EL T 151 (SC) 2. CC, Bangalore Vs Spice Telecom 2006 (203) ELT 538 (SC) 3. Karvembu & Co. Vs Under Secretary, Dept. of Revenue 2010 (20) STR 591 (Mad.) 3. After considering the submissions from both sides and perusal of the case records as also the cited decisions, I find that the im....