2015 (5) TMI 666

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....ngh: These Appeals have been filed against Order-in-Appeal No.47-48/ST/ALLD/2008, dated 19.12.2008 which upheld the respective Orders-in-Original in terms of which the appellants' refund claims for Rs. 51204.26 and Rs. 45,530.88/- for the quarter October, 2007 to December, 2007 and January, 2008 to March, 2008 respectively (in terms of Notification Nos.40/2007-ST, dated 17.09.2007 and 41/2007....

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....ions of the appellants and perused the records. There is substance in the appellants' contention that they filed the refund claim in time because even if there were some short comings therein, those were rectifiable. However, we find that the original adjudicating authority as well as appellate authority have clearly noted that the appellants have not submitted the evidence of payment of servi....