2016 (11) TMI 1101

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....: Shri Amal Paresh Dave, Advocate For Revenue : Shri L Patra, Authorised Representative   ORDER Per Dr D. M. Misra Heard both sides. 2. These appeals are filed against OIA-29-37/2009-BVR-/HKJ/COMMR-A-/AHD dt 16.12.2009 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals)  BHAVNAGAR. 3. Briefly stated facts of the case are that refund claims....

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....l Excise, Junagadh. Aggrieved, the Appellant preferred appeal before the Ld. Commissioner(Appeals), who in turn rejected their Appeal. Hence, the present Appeal. 4. The Ld. advocate submitted that the issue is no more res integra being settled by the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise Vs. AIA Engg Ltd. (21)STR.367 (Guj.). 5. The Ld AR for the Revenue rei....

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....ervice Tax on 28-2-2008 with acknowledgement with proper authority in time i.e. within 60 days and fulfilled the condition in the Notification No. 41/07-S.T., dated 6-10-2007. He has, therefore, held that the respondent-assessee s refund claim of service tax under Notification falls within the purview of the Assistant Commissioner/Deputy Commissioner of the Central Excise having jurisdiction over ....

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.... 8. The above findings recorded by the appellate authorities are findings of fact and even otherwise, since the original application for refund was filed within time, though before wrong authority, it cannot be said that the said application was barred by limitation. We are of the view that there is no infirmity in the order passed by the authorities below. No question of law, therefore, ari....