2016 (11) TMI 939

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....iled against the Order-in-Appeal No.  100/2004 TE (ACC) dated 20.09.2004 passed by the Commissioner of Customs (Appeals) Mumbai. 2.  None appears on behalf of the appellant despite notice.  Since the appeal is of 2004, we take up the same for disposal.    3.  Heard the learned Departmental Representative, who reiterates the findings of the lower authorities. 4....

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....ted to be exported and the inputs services to be used.  It is seen from the records that the appellant had filed the refund and rebate claim on 1st May, 2009 which is within time and they filed declaration as required under Notification No. 12/2005-ST subsequently i.e. on 7th May, 2009 i.e. before the adjudication order was passed.  We find from the records that both the lower authoritie....