2015 (3) TMI 1244

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....Appeal has been preferred against Order-in-Appeal No. 91/ST/Appeal/DLH-IV/2013, dated 8-1-2014 in terms of which the appellants' refund claim amounting to Rs. 28,76,109/- was disallowed on the ground that their case is not covered by the judgment of the Tribunal in the case of Paul Merchants v. CCE - 2013 (29) S.T.R. 256 (Tri.) as the services were performed in India. 2. The facts are that t....