2015 (3) TMI 1102

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....i.Keval Shah, CA For the Respondent : Shri.S.V. Nair, Asst. Comm. (AR) ORDER 1. The appeals arise from Order-in-Appeal No.BR/55-56/2012 dated 20/09/2012 passed by Commissioner of Central Excise (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority has rejected the refund claims of the appellant on the ground that the appellant has not fulfilled the conditions s....

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....the Notification. He also relied on the Circular No.354/256/2009-TRU dated 01/01/2010 wherein the issue has been clarified that the benefit of said notification would apply to exports undertaken prior to 07/07/2009 also. In view of this clarification, the findings of the lower authorities are incorrect. As regards the satisfaction of the other conditions stipulated under notification, the benefit ....

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....aying that the appellant has not fulfilled the conditions of notification and hence, the refund claim is not admissible. The lower authorities have not examined the documents furnished by the appellant and if these are considered, all the information required to be furnished by the appellant are clearly evident. Accordingly, he prays for allowing the appeal or remanding the matter back to the lowe....