2008 (3) TMI 32

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....nst the Order-in-Appeal No. 44/2007-ST dated 31.08.2007 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. Shri T. Gunasekaran, the learned Advocate, appeared on behalf of the appellants and Shri T.C. Raja Das, the learned SDR, for the Revenue. 3. I heard both sides. 4. The appellants filed a refund claim with the Department to the tune of Rs. 9,87,235/- on the ground that....

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....n received in convertible foreign exchange. The learned advocate invited my attention to the documents which are available in the Paper Book to show the details of the transactions. He has also furnished the Chartered Accountant s Certificate. 5. On the other hand, the learned SDR took me to the Agreement entered into between the appellant and the principal and stated that in terms of the Agreeme....