2017 (2) TMI 438

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....ra, Advocate Per: Dr. D.M. Misra Heard both sides. 2. This is appeal filed by the Revenue against OIA No.Commr.(A)/313/VDR-II/2010, dt.09.11.2010, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara. 3. Briefly stated the facts of the case are that the Appellants filed refund claim of service tax paid on various services used in relation to the manufacture of the goods exported f....

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....it. Hence, the Revenue is in appeal against the said order. 4. The learned Authorised Representative for the Revenue reiterates the grounds of appeal and submits that the learned Commissioner (Appeals) has erred in allowing their appeal when the Respondents have not complied with the condition of Notification No.41/2007. 5. The learned Advocate for the Respondents submits that they have comp....