2017 (5) TMI 1083

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....ntative Per: Dr D.M. Misra This appeal filed against OIA-23/2010/AHD-I/CE/RLM/COMMR-A-/AHD dt. 15/01/2010 passed by the Commissioner of Central Excise (Appeals) - AHMEDABAD-I. 2. Briefly stated the facts of the case are that the appellant filed a refund claim of Service Tax paid on the goods exported under Notification No.41/2007-ST dt. 6.10.2007 on 31.12.2008, within one year from the da....

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....e merit, he submits that this Tribunal after considering all aspects in relation to other units of the same appellant, remanded the matter to the Adjudicating Authority for scrutiny of the documents/evidences to ascertain the eligibility of refund under Notification No.41/2007-ST. 3. The Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). He submits that the refund....

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....e records. 6. I have gone through the refund claims filed initially on 31.12.2008 (copy enclosed at Page No.12 to 28 of the Appeal paper book). I find that in the Annexure attached to the prescribed proforma the details of invoices, shipping bills, value, Service Tax paid etc. alongwith classification of service on which refund was claimed has been mentioned. It is the contention of the Appella....