TMI Blog2010 (1) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Appeal of Revenue shall not sustain except an observations that the refund granting Authority should ensure that the assessee is not doubly benefited by refund of Service tax on the export and drawback claim in respect of same export is not made and not allowed. - ST/538/2009-SM(BR) - 28/2010-SM (BR)(PB), - Dated:- 1-1-2010 - D.N. Panda, Member (J) REPRESENTED BY: <?xml:namespace pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olve the rivalry submissions and keeping interest of Revenue in mind, examination of record to ensure that the Appellant has not been benefited by any drawback claim for the same export. Para 5.5 of the Appellate order throws light that the Appellant did not claim any drawback of Service tax and did not claim any dual benefit as recorded by learned Adjudicating Authority. For such findings, Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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