2015 (10) TMI 2096

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....Mr. Ranjan Khanna, DR ORDER Per Justice G. Raghuram : The appeal is preferred against the Order-in-Appeal dated 24.11.2010 passed by Shri G.R. Meena, Commissioner (Appeals), Indore. Revenues appeal filed by the Asst. Commissioner of Customs and Central Excise, Ujjain was allowed by the impugned order to the extent of disallowing refund of service tax incurred by the appellant/assessee on i....

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....der clearly records that on an examination of the Order-in-Original, the reviewing Commissioner (Mr. G.R. Meena) finds that the same is neither legal nor proper. Grounds for the conclusion were specified thereunder. Detailed reasons were recorded by Mr. G.R. Meena for his conclusion that the Order-in-Original dated 23.03.2010 was unsustainable to the extent refund was granted on terminal handling ....