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2016 (11) TMI 1101

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....or 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 have been filed under Rule 5 of Cenvat Credit Rul....

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....rred 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 reiterated the finding of the Ld. Commissioner (Appeals) ....

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....ity 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 the factory/manufacturing unit. The concerned authority has ret....