2017 (2) TMI 946

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.... Respondent Per : Devender Singh The appellant is in appeal against the Order-in-Appeal No. 25-26/BK/PKL/2012 dated 27.01.2012 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2. The brief facts of the case are that the appellant had filed two refund claims under Notification 17/2009-ST dated 07.07.2009 for amount of Rs. 3,67,432/- and Rs. 3,53,196/-. The claims....

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....ng Allowed for Shipment Date, ARE 1 No. & Date Container/G.R. No., Export invoice/SB/BL No., Terms of contract & Name of country to whom goods exported, Service Provider document ref. No., Service provider document date, Service Tax Amount (Rs.), Service Provider Name & Regn. No., Category of Service Tax, Sr. No. Under Sec. 65(105). The chart was certified by the Chartered Accountant. He stated th....

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.... Commissioner (Appeals) has upheld the order of Adjudicating Authority citing the grounds mentioned in Para 5 (i), 5(ii) and 5(iv) of his order, which are not mentioned in the adjudication order. To that extent, there is non-application of mind on the part of the Ld. Commissioner (Appeals). Further, both the adjudication order and order of the Ld. Commissioner (Appeals) have not brought out, which....