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2019 (3) TMI 1327

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....Member (Technical) Shri Raghavan Ramabhadran, Advocate for the Appellant Shri K. Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Ms. Sulekha Beevi, The above ROM applications have been filed by the appellant seeking rectification of mistake in the impugned final order dated 20.3.2018 passed by the Tribunal. 2. On behalf of the appellant, ld. counsel Shri Raghavan Ramabha....

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.... 3. The ld. AR Shri K. Veerabhadra Reddy submitted that as per the circular dated 19.1.2010, the appellant is required to file a declaration and such declaration would make it clear with regard to the nexus between input services and the output services. Therefore, if such declaration is filed it would facilitate the process of the refund claim. 4. Heard both sides. 5. On going through the i....