TMI Blog2014 (7) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 41/07 - Held that:- Tribunal has considered the Board circular no. 354/256/2009-TRU dated 1.1.2010, which provides that the Notification 17/09-ST does not bar its applicability to the exports that have taken place prior to its issuance, and therefore, the scheme prescribed under Notification 17/09 would be applicable even for such exports subject to the conditions that refund claims are filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No.ST/118/11-Mum - Final Order No. A/540/2014-WZB/C-IV(SMB) - Dated:- 12-3-2014 - Ashok Jindal, J. For the Appellant : Ms Aparna Rao, Adv. For the Respondent : Shri D D Joshi, (AR) JUDGEMENT Per: Ashok Jindal: The appeal has been filed by the appellant against the review order of refund claim sanctioned by the Adjudication Authority. 2. The brief facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no proof of payment of service tax, by the CHA, the department. b) In there ARE1 return, they have declared that they have availed CENVAT credit on certain services. c) The description of export goods were no mentioned in the invoice issued by the CHA; and d) The appellant has not produced relevant document in support of their claim. 4. It is the contention of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim be upheld. 5. On the other hand, ld. AR submits that during the period for refund claim, the Notification 41/07 was in force, therefore appellants are required to fulfill the condition of the Notification NO. 41/07. 6. Heard both sides. Considered the submissions. 7. In the case of Havells India Ltd. (supra), this Tribunal has considered the Board circular no. 354/256/2009-TRU dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, the appellant has produced the documentary evidence before the Adjudicating Authority towards the input service credit pertains to the refund claims have not availed by the appellant. Therefore, I set aside the Review order and allow the refund claim already sanctioned by the Adjudicating Authority. 8. The appeal is allowed in the above terms. (Dictated in Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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