2013 (2) TMI 447

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....dv. Per: M. Veeraiyan: This is an appeal filed by the department against the Order-in-Appeal No.100/2010 dated 07.5.2010, passed by the Commissioner of Customs (Appeals), Bangalore. 2. Heard both sides. 3. The respondent filed a refund claim of Rs. 2,66,809/- for the period from July 2008 to September 2008 under Notification No. 5/2006-CE (NT) dated 14.3.2006 issued under Rule 5 of the....

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.... not eligible for credit of Rs. 40,556/- being service tax on CHA's for clearance of finished goods at place of removal. I therefore hold that the claimant is not eligible for the refund of the said credit under Rule 5 of CCR, 2004." On appeal by the party, the Commissioner (Appeals) allowed the appeal. 4. Both sides agree that the impugned order of the Commissioner (Appeals) does not deal w....