2018 (2) TMI 404

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....hitkara, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This appeal is filed against the Order-in- Appeal No.56/2010 (BVR)KCG/Commr(A)/Ahd. dated 5.7.2010 passed by the Commissioner (Appeals III), Central Excise, Ahmedabad. 2. Briefly stated the facts of the case are that the appellant had filed a refund claim of Service Tax paid on the goods exported under....

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.... authority being not filed before the proper authority and pointing out other short comings they re-submitted the refund claim on 08.4.2009. It is his contention that since refund claim was initially filed with the wrong authority and later being returned and filed with the proper authority having jurisdiction to decide the case, hence, the refund claims are not barred by limitation. In support, h....

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.... after the period prescribed under the aforesaid Notification is time barred. 4. Heard both sides and perused the records. 6. I have gone through the refund claim which has been filed initially on 29.12.2008. 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....

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....its that they are now in a possession of all the necessary documents and can satisfy the Original Authority about fulfillment of all the conditions of the said Notification. I find that in similar circumstances, this Tribunal vide Order 04.01.2015 has already remanded the claims for verification of documents to ascertain the eligibility of the refund claim under the said Notification. Consequently....