2017 (7) TMI 527

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.... Per: Dr. D. M. Misra None present for the appellant. The matter has been listed on several occasions and the Ld. Advocate on record Shri R.C.Saxsena for the appellant through letter dt.31.05.2017 submitted that since the factory had been closed for long time, therefore, no instruction was received from the Appellant to proceed with the matter. Heard the Ld. A.R for the Revenue. He submits t....

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.... also after recording the arguments of the appellant upheld the impugned order of the adjudicating authority. He submits that while rejecting their appeal, the ld. Commissioner (Appeals) has recording a detail findings in para 5.4 to para 5.9 of the said Order. He submits that the major portion of the refund rejected relates to service tax which was not specified under the Notification No. 41/2007....