2016 (9) TMI 485

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.... (Consultant) for the Appellant Mr. Vaibhav Bhatnagar, (DR) appeared for the Respondent ORDER Per S. K. Mohanty Appeal is filed against Order-in-appeal dated 18.08.2009 in terms of which Service tax refund of Rs. 61,893/- pertaining to period 1.10.2007 to 31.12.2007 was rejected on the following grounds. (i) Refund claim on THC charges, bills of lading charges, origin haulage ....

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....ioned in serial No. (i), (ii) & (iii) 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. 4. With regard to Cleaning ac....