2017 (5) TMI 1345

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.... for Appellant Shri Rajeev Ranjan Joint Commissioner (AR), for Respondent Per: Anil Choudhary  The issue in this appeal is, whether regarding rejection of refund claim under Notification No.41/2007-ST dated 06/10/2007. 2. The brief facts of the case are that the appellant - Orient Craft. Ltd, are engaged in the manufacture and export of Readymade Garments & Textile Made Ups. The a....

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....in-Appeal and remanded the matter back to the Commissioner (Appeals) to deal with the issue of refund claim in accordance with provisions of law. 3. Thereafter the ld. Commissioner (Appeals) vide a common Order-in-Appeal No.30-31/ST/APPL/Noida/2011 dated 23^rd February, 2011 have been pleased to dismiss the appeals upholding the orders of rejection of the refund claims. 4. Being aggrieved th....

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.... bad. It is further pointed out that clause 1 (e) of Notification No.41/2007, as amended, by the subsequent Notification No.17 of 2009, the relevance of drawback claim for refund of Service tax paid has been omitted by the Revenue vide Notification No.33/2008-ST dated 07/12/2008. 5. Having considered the rival contentions of this point that the issue is no more res-integra, I hold that the spec....