2013 (7) TMI 630

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....by M/s Verinder Kumar Gupta against the Order in Appeal No. 156/CE/APPL/CHD-I/2012 dated 06.10.2012. 2. Brief facts of the case are that Verinder Kumar Gupta the appellant has filed the three refund claims on 25.05.2009 for the following periods:-   Period Amount 1. 10/2007 to 03/2008 2,06,091/- 2. 4/2008 to 09/2008 97,431/- 3. 10/2008 to 03/2009 46,961/....

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....aw refund involved in this appeal should be allowed to him. 5. Ld. DR appearing for the Revenue submits that refund of service tax is governed by Section 11 B of Central Excise Act, which is made applicable under Section 83 of the Finance Act, 1984 in the service tax matters. He also refers to the decision of Supreme Court in case of Collector of Central Excise, Chandigarh Vs. Doaba Co-operativ....