2018 (11) TMI 721

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing bills, the Commission amount has not been shown, which is also required to be supplied with as per the said notification. 3. Ld. Advocate appearing for the appellant submits that the issues arising out of the present dispute regarding rejection of refund applications are no more open for any debit, in view of the decision of the Tribunal decision in the case of CCE, Pune Vs. Chandrashekhar Exports - 2015-TIOL-2448-CESTAT-MUM and also the judgement of the Hon'ble Gujarat High Court in the case of CCE & Cus. Surat-I, Vs. AGB Shipyard Ltd. - 2013 (31) STR 11 (Guj). 4. On the other hand, the learned DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n get the refund of the amount having filed the refund claim on 31/03/2009 instead of 30/09/2008. We find that the first appellate authority has correctly recorded the fact that it is settled principle as to Rules and Notifications are issued from time to time to supplement the provisions of main Act and grant of relief of refund of service tax paid on services used in export of goods has to be sanctioned to the respondent when conditions prescribed in the main Act are fulfilled. We also find strong force in the submissions made by learned Counsel for the respondent that this Bench in the case of Raymond Ltd. (supra) has held as under:- "5. I have carefully considered the submissions made by both the sides. In the present case the ....