2017 (2) TMI 1486

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.... 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 18.6.2012 issued under Rule 5 of Cenvat credit R....

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.... 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 Commissioner of Central Excise, Pune III vs. M/s. Computer La....