2022 (4) TMI 991

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....tative for the respondent ORDER The appellant is absent on call. Heard the learned Authorised Representative for the Revenue and perused the record. It is seen that appellant have not been appearing for the last several times. Earlier adjournments were allowed on 30.11.2021, thereafter on 19.01.2022 and again on 08.03.2022. Hence, the appeal is taken up for hearing. 2. Upon perusal of the....

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....he course of manufacture and export of their goods. Further, I find that the Government of India by its Order No. 579-594/2012-CX. dated 21.05.2012 in F. No. 198/173-188/2010-KA, reported at 2012 (286) ELT 0461, had clarified that in case of export of goods on CIF/CF basis, the place of removal is the port of export. I find that the Court below has refused refund of service tax as it appeared to t....