2018 (5) TMI 33

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....er: Dr. D.M. Misra: These five appeals are filed against order-in-appeal No. OIA-CCESA-SRT-APPEAL-PS-023 to 027-2017-18 passed by the Commissioner (Appeals), Surat. 2. Briefly stated the facts of the case are that the appellant had filed quarterly rebate/ refund claim totally amounting to Rs. 21,20,236/of service tax paid on input services used in the exported goods during the period October....

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....e reiterated the findings of the Ld. Commissioner (Appeals). She further submits that since the appellant are not disputing the order of the Ld. Commissioner (Appeals), and no notice is issued for recovery of the credit, therefore, the appeals are infructuous and hence be dismissed. 5. I find force in the contention of the Ld. AR for the Revenue. Also, from the submissions of the Ld. Advocate, ....