2018 (1) TMI 57

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....i Naveen Kushalappa, Dy. Commissioner(AR), For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 07/12/2016 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the finding of the Asst. Commissioner relating to the Export Turn Over (ETO) and Total Turnover (TTO) for the purpose of calculating the refund amount. ....

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....issioner. Hence the present appeal. 3. Heard both the parties and perused records. 4. Learned consultant for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the legal position of the law and also it has been passed on assumptions and presumptions. He further submitted that the Department has rejected the claim for refu....

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....ation of TTO. He further submitted that the respondent has not applied the same principle by excluding reimbursement of expenses and other charges which are not towards the services exported in computing the TTO. He also submitted that the expenses and other receipts reduced from ETO should also be reduced from TTO since the appellant had only ETO during the claim period. He also submitted that th....

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....xtract of Rule is given as under:- (E) "Total turnover" means sum of total of the value of - (a) All excisable goods cleared during the relevant period including exempted goods, dutiable goods and excisable goods exported; (b) Export turnover of services determined in terms of clause (D) of sub-rule (1) above and the value of all other services, during the relevant period; and....