TMI Blog2016 (12) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... nce licence where no drawbacks are admissible. Under these circumstances, we find that the issue needs to be remanded to the Original Adjudicating authority for denovo decisions - appeal allowed by way of remand. - Appeal No. ST/672/2010-ST[DB] - Final Order No. 55757 /2016-ST[DB] - Dated:- 7-12-2016 - Shri S.K. Mohanty, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri R.S. Sharma, advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent ORDER Per V. Padmanabhan The appeal is directed against the Order-In-Appeal dated 05.03.2010. The dispute is with reference to rejection of refund claim filed under Notification No. 41/2007-ST dated 06.10.2007 for the quarter ending December 2008. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Shri Ranjan Khanna, Departmental Representative for the Revenue. 4. The learned counsel for the appellants submitted that the refund should be allowed to them in the light of many decisions of the Tribunal which have decided, in their favour almost all the issues involved in the present case. He referred to the Notification No. 33/2008-ST on 07.12.2008 by which the requirement of not availing drawback has been removed and further submitted that some of the exports have been made prior to 07.12.2008 and some others after this date. He also submitted that some exports have been made under advance licence. He prayed that the matter may be remanded to the Original authority to re-decide the matter in the light of the various decisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40) STR 980 (Tri- Del)]; 2. M/s. Shivam Exports, M/s. Mecshot Blasting Equipment Pvt. Ltd. vs. CCE, Jaipur [2016-TIOL-376-CESTAT-DEL] 3. M/s. Suncity Art Exporters and others [ 2014-TIOL-2319-CESTAT-DEL)] 4. Vippy Industries Ltd. vs. CCE Indore [2013 (30) STR 238 ( Tri-Chennai)] 5. Faizan Shoes Pvt Ltd vs CST, Chennai [ 2014 (34) STR 205 (Tri-Chennai)] 6. CCE, Surat vs. ABG Shipyard Ltd. [2011 (24) STR 620 ( Tri- Ahmd)] 7. Needless to say, that the Adjudicating authority must give a fair opportunity to the appellant to place their arguments and any relevant documents which they may like to place for consideration other relevant decisions placed by the appellant may also be considered. The appeal is allowed by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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