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2021 (6) TMI 666

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....ury, Authorized Representative for the Respondent ORDER Brief facts of the case are that the appellants are engaged in the business of manufacturing and export of readymade garments. They also export readymade garments as merchant exporter. The appellant is a 100% silk export house recognized by the Government of India. 2. They have filed claim for refund of Rs. 3,11,809/- as unutilized C....

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....the impugned order and made the Bench go through the Order-in-Original wherein the Service Tax Registration No. is mentioned in respect of Canara Bank. They have also submitted copies of debit advices which were also placed before the authorities bellow. It is his submission that the Ld. Commissioner (Appeals) has not considered the evidences filed before him and passed the appellate order. 6. ....