2013 (9) TMI 144

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..... ) TMI 1256 - CESTAT, AHMEDABAD (Tri.-Kolkatta) – Held that:- appellant is eligible for the refund - on the date of filling claims, the requirement of notification is satisfied. Refund on exports - Whether the appellant is eligible for the refund in respect of exports made prior to the date on which service was included in the notification or not –Held that:- This is a rectifiable defect and th .....

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..... te on which service was included in the notification or not. Since both the appeals involved a common issue and one issue in addition in the second appeal, a common order is passed in respect of both the appeals. 2. As regards first issue namely admissibility of refund when the Courier agency had not indicated IEC No., learned Counsel relies upon the decision of this Tribunal in the case of Ramd .....

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..... fund claim of service tax should be allowed, since on the date of filling claims, the requirement of notification is satisfied. This means that the date of export is not relevant. It was also submitted that the Commissioner (A) had allowed the refund in a similar case earlier, but in the impugned order that decision was not followed on the ground that appeal has been filed before the Tribunal. Sin .....

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