2014 (3) TMI 303

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..... e in a routine manner or otherwise, it does not make any difference - Decided against assessee. - ST/695 to 697/10 & ST/755/10 - - - Dated:- 6-12-2013 - P R Chandrasekharan, J. For the Appellant : None For the Respondent : Shri D D Joshi, Supdt. (AR) PER : P R Chandrasekharan The appeals are directed against Order-in-Appeal No. SB (45 to 47) 45 to 47/MI/ 2010 dated 03/09/2010 S .....

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..... ded based on the submissions made in the grounds of appeal. In their appeal memorandum it has been submitted that they have never filed draw back claim for service tax on export of goods. They have filed the drawback claim in a routine manner and therefore, they are eligible for refund. 4. The Ld. AR appearing for the Revenue submits that inasmuch as the appellant has violated the conditions rel .....

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