2016 (7) TMI 601

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant Mr. Yogesh Agarwal, (DR) appeared for the Respondent ORDER Per R. K. Singh Appeal is filed against Order-in-appeal dated 15.10.2009 in terms of which Service tax refund of Rs. 76,165/- pertaining to period 01.10.2007 to 31.12.2007 under Notification No. 41/2007-ST were rejected on the following grounds. (i) Refund claim on THC charges, bills of lading charges, origin hau....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... states that the grounds of rejection mentioned in serial No. (i) (ii), (iii) & (iv) have been found to be untenable by CESTAT vide its following judgments. (i) Shivam Exports & Ors. Final Order No. ST/A/53916-53918/16-CU dated 26.11.2015, (ii) SRF Ltd. vs CCE, Jaipur 2015-TIOL-2241-DEL (CESTAT), (iii) Suncity Art Exports & Ors. Final Order No. ST/A/54038-54068/14-CU dated 16.10.2014. ....