2008 (3) TMI 32

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....) This appeal has been filed against 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....

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....ther, the payment for such service has been 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 princ....

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....heir foreign principals by booking orders in India for their goods. I have also perused the details of the refund application. They all relate to the goods supplied by the foreign principals based on the orders booked by the appellant. Moreover, in the Agreement relied on by the Revenue, para 9 relates to the services rendered by the appellant. This para has not been referred to by the Commissione....