2017 (1) TMI 1133

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....a, Advocate for the Appellants. Shri T.K. Sikdar, Asstt. Commr. (A.R.) for the Department Per Anil G. Shakkarwar The above stated two appeals are arising out of a common Order-in-Appeal No. 172-175-ST/LKO/2009 dated 30.10.2009 and therefore they are taken up together for decision. 2. The brief facts of the case are that the appellants are manufactures of Metalised Polyester Film, Lacqu....

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....er alleged that the appellants did not submit documents to establish that the exporter has actually paid the service tax and that they did not avail Cenvat credit. The above stated show cause notices were adjudicated through Order-in-Original Nos. 139/2008 dated 30.12.2008, 140/2008 dated 30.12.2008, 143/2008 dated 31.12.2008 and 144/2008 dated 31.12.2008. The Original Authority through the above ....

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.... conditions of the Notification No. 41/2007-ST were not fulfilled by the appellants. Therefore, Commissioner (Appeals) rejected the appeals filed before him. Aggrieved by the said Orders-in-Appeals, the appellant is before this Tribunal. 3. Heard the learned counsel for the appellants, who has submitted that the refund claims filed by them ware per procedure under Notification No. 41/2007-ST da....