2023 (6) TMI 244

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....Mr. Sandeep Agarwal, CA for the Appellant Mr. Rajiv Kumar Agrawal, Authorized Representative for the Respondent ORDER These appeals are filed against the Order-in-Appeal Nos.107-112/2021 dated 11.03.2021 passed by Commissioner Central Tax (Appeals-I) Bangalore. 2. Briefly stated the facts of the case are that the appellant, Amadeus Software Lab, is engaged in the export of software Dev....

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.... Sl. No. Appeal No. Period Date of filing of rebate application Amount of SBC rebate claimed 1 ST/20391/2021 03/02/2016    to 31/03/2016 11/07/2019 6,20,453 2 ST/20392/2021 01/04/2016 to 30/06/2016 11/07/2019 6,80,390 3 ST/20393/2021 01/07/2016 to 30/09/2016 11/07/2019 8,26,484 4 ST/20394/2021 01/10/2016 to&nbsp....

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....llants were heard on 03.04.2023 wherein the learned CA sought two weeks time to submit a synopsis and the learned AR sought one week time to respond which was allowed by this Tribunal. Thereafter, the applicant has submitted a letter dated 17.04.2023 and has requested for withdrawal of the appeals on the grounds that they have also filed an appeal before the Revisional Authority and the order of t....

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....d by the FAA shall lie before the Central Government (Revisional Authority) in the form of a revision application and not before the Hon'ble Appellate Tribunal. However, appellant stated that they have noted the Tribunal's order in the case of AXA Business Services Private Limited Vs. Commissioner of Central Tax, Bangalore North [2019 (7) TMI 398-CESTAT Bangalore] wherein similar issue on rebate o....