2018 (4) TMI 1332

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....jay Jain, DR) PER V. PADMANABHAN: The present appeal is filed by the assessee - Appellants against the Order - in - Appeal No. 193 - 224(VC)ST/JPR - II/2013 dated 28.06.2013 passed by the Commissioner of Central Excise (Appeals), Jaipur - II. The period in dispute is October to December 2011. 2. Th e brief facts of the case are that, the assessee - Appellant s have filed the refund claim ....

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....refund claim by observing that: "i) In respect of refund claim on terminal handling charge s, Bill of Entry, etc. the issue is settled in favour of the appellant vide Tribunal's decision in the case of Shivam Exports & Ors. Vs. CCE Jaipur vide Final Order no. ST/A/53916 - 53918/2016 dated 26.11.2015, SRF Ltd. Vs. CCE Jaipur 2015 - TIOL - 2241 - DEL (CES TAT), Suncity Art Exports & Ors vid....