2017 (2) TMI 1486

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....Advocates for the Appellants Shri Dharam Singh, AR for the Respondent ORDER As per facts on record, the appellant is registered with the Service Tax department under the category of Business Auxiliary services or information technology software service which were being exported by them. They filed 5 refund claims on quarterly basis in terms of notification No. 27/2012-CE-NT dated 18.6.201....

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.... claims filed within one year from the end of relevant quarter are required to be considered as having been filed well within time. While dealing with the said contention of the appellant, the Commissioner (Appeals) has observed as under: "6.3 In order to substantiate their claim, the appellant has relied upon the recent judgment of the Hon'ble Mumbai Tribunal in the case of Commission....