2025 (6) TMI 1956

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.... been listed on 24.07.2024, 14.08.2024, 23.09.2024, 17.10.2024 and today i.e., 29.11.2024. The learned Authorized Representative (AR) for the Revenue submits that further adjournment will not yield any result. Consequently, since the issue lies in a very narrow compass, the appeals are taken up for hearing and disposal. 2. These three appeals are filed by the Revenue common Order-in-Appeal No.108-113/2012-CE dated 08.05.2012 passed by the Commissioner of Central Excise (Appeals), Bangalore. 3. Briefly stated the facts of the case are that the respondent had filed six refund claims under Notification No.17/2009-ST dated 07.07.2009. On adjudication, three refund claims were disposed of in favour of the assessee-respondent and remaining ....

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....Excise having jurisdiction over the factory where the product is manufactured and by filing declaration under clause 2(c) of the said Notification; therefore, the appeal against the adjudication order is required to be filed under Section 35E(2) of the Central Excise Act, 1944. Further, he submits that the impugned orders dated 04.11.2010 has been received by the Office of the Commissionerate on 09.11.2010 as is evident from the acknowledgement seal placed on the said orders. Hence, the due date for filing the appeal was 09.02.2011; whereas all these appeals had been filed on 08.02.2011. Thus, the appeals were filed within time. 5. On going through the records, we find that the learned Commissioner (A) has rejected the appeals on the gro....

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.... as a percentage of the declared FOB value of the said goods, on the basis of rate specified in the Schedule; (ii) no further refund shall be claimed in respect of the specified services, under procedure specified in paragraph 3 or in any other manner, including on the ground that the refund obtained is less than the service tax paid on the specified services; (e) service tax paid on the specified services eligible as refund under this exemption, shall be calculated by applying the rate specified for goods of a class or description, in the Schedule, as a percentage of the FOB value of the said goods; (f) amount so calculated as refund shall be deposited in the bank account of the exporter; (g) shipping bi....