2006 (12) TMI 481

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..... , 1994, seeks an advance ruling of the Authority on the following questions : "1. The price received by the Company are delivered prices (inclusive of freight cost where freight cost is to be borne by the company). Whether service tax paid on such outward freight is Cenvatable and is allowable to be set off against the Excise Duty/service tax liability of the company. 2. Similarly whether the Se .....

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..... Neither in the Act not in the rules framed thereunder we find any provision for enabling the applicant to claim refund of the fee deposited along with the application. We, therefore, are unable to accede to the request of the applicant. 4. Insofar as the maintainability of the application is concerned, the applicant itself has indicated that it is not entitled to seek advance ruling and wants to .....

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