2016 (6) TMI 150

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....undecha, Advocate For the Respondent : Shri S.R. Nair, E.O. (AR) ORDER Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No. PIII/VM/84/2011 dated 26/04/2011. 2. Heard both sides and perused the records. 3. The appellant herein is engaged in providing Consulting Engineering Service and has exported the said service by paying the service tax amounting to Rs. 705....

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....hand in the case of Apco Pharma Ltd. - 2015 (319) ELT 641, we reproduce ratio contained in para no. 20: "20. Upon hearing the Ld. Counsel, the Court finds that the adjudicating authority had sanctioned the refund claimed by way of credit in their RG23A Part II account. The court finds that the assessee is availing exemption and is not in a position to utilize the credit and if the assesse....