2016 (10) TMI 766

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....llants Shri Dharam Singh, AR for the Respondent ORDER Per Ms. Archana Wadhwa : It is seen that the appellant applied for refund of Service Tax paid on various services used by them for export, in terms of notification No. 41/2007- ST to the extent of Rs. 2,14,156/-. The said refund application was filed on 14.9.2009. 2.Thereafter, vide letter dated 22.12.2009 addressed by the appell....

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....ner (Appeals) did not agree with the above contention of the appellant and accordingly rejected the appeal. Hence, the present appeal. 6. After carefully considering the submissions made by both the sides and after examining relevant letter dated 22.12.09 addressed by the appellant to their jurisdictional Deputy Commissioner, It is clear that refund claim was originally filed to the extent of R....