2015 (4) TMI 781

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....he Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per : Mr. H.K. Thakur; This appeal has been filled by appellant against Order-in-Appeal No. CCEA SRT- 1/ SSP 350/ 2012-13 Dated 14.02.2013 under which the Order of the Adjudicating authority rejecting the refund claim of Rs. 9,33,373/- was upheld. The appeal was rejected on the ground that appellant was not eligible to exem....

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....tancy Services vs. CCE, LTU (Mumbai) - [2013 (29) STR 393 (Tri. Mum.)] to argue that minor lapses could be ignored as it is a case of refund of taxes related to exports. Appellant also relied upon, a liberal view to be taken as per CBEC Circular No. 120/01/2010 dated 19.01.2010. 3. Sh. S.K. Shukla (AR) appearing on behalf of the Revenue defended the order passed by the first appellate authority....

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.... were provided by M/s. Essar Logistics Limited. The said service stand included at Sr. No. 17 of Notification No. 17/2009 ST dated 07.7.2009 as per Notification No. 40/2009 ST dated 30.9.2009. Since the appellant had paid the duty, no reasoning has been given by the first appellate authority as to why refund under Notification No. 17/2009 ST, as amended, will not be admissible. The case law of Tat....