2021 (6) TMI 705

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.... course of export of goods, they availed various services namely Transport & Port services and paid service tax thereon. In terms of Notification No. 41/2007-ST dated 06.10.2007, the appellant filed seven refund claims for the various periods during 2007 to 2010. The said refund claims were rejected on various grounds and the matter travelled up to this Tribunal and this Tribunal vide Final Order No. 60822-60824/2019 dated 16.10.2019 had allowed the refund claim to the appellant alongwith consequential relief. In consequent to the order of this Tribunal, the appellant filed a letter claiming that the refund Instead of sanctioning the refund to the appellant, the Respondent issued two show cause notices dated 30.01.2020 and 23.04.2020 for en....

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....le five appeals. Therefore, four appeals filed by the appellant have become infructuous, therefore, the same are to be dismissed as infructuous. 6. He further submits that there is no prayer by the appellant in prayer clause to grant interest on delayed refund, therefore, the interest is not payable to them. 7. With regard to the merits of the case, he supported the impugned order and submits that the authorities below have rightly rejected the refund claims of Rs. 9,61,121/-. Therefore, he prayed that the appeal is to be dismissed. 8. Heard the parties and considered the submissions. 9. On careful consideration of submission made by both sides, I find that initially the appellant had filed seven refund claims but were decided b....