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M/s. Dishman Pharmaceuticals & Chemicals Limited Versus Commissioner of Central Excise & S.T., Ahmedabad

2015 (8) TMI 206 - CESTAT AHMEDABAD

Denial of refund claim - C&F Charges and Sales Commission (Foreign) - Notification No. 41/2007 dated 06.10.2007 - exemption from service tax - export of goods - Held that:- Authorised Representative (ADC) for the Revenue has no objection for remandin .....

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late authority for getting the documents verified and to issue an appropriate order, after following the principles of natural justice - Decided in favour of assessee. - Appeal No. ST/13111-13113/2014 - ORDER No. A/10743-10745/2015 - Dated:- 5-6-2015 .....

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ect of three Orders-in-Original on the same issue, disposed of by the Commissioner (Appeals) by a common order against the appeals filed by the Revenue before him. 2. The brief facts of the case are that the appellants are a manufacturer exporters an .....

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filing refund claims under Notification No. 41/2007 dated 06.10.2007 as amended. The original adjudicating authority sanctioned all the three refund claims in terms of the provisions under Notification No. 41/2007 dated 06.10.2007 read with Section .....

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Sales Commission (Foreign). On a query from the Bench, learned Counsel and the learned Authorised Representative (ADC) confirmed that Revenue has not filed any appeal against the impugned order of Commissioner (Appeals). Therefore, the said portion o .....

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ngs of the Commissioner (Appeals) in this respect is reproduced below:- 5.8. I find that the Revenue has alleged in the appeal shown at Sr. No.1 in the table shown above that the Respondent has not filed any service tax invoices for the service tax r .....

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nder the said Notification. Therefore, the refund claimed on C&F charges and Sales Commission (Foreign) cannot be allowed. Therefore, the appeal of the Revenue is allowed only on this issue 3. The learned Counsel for the appellants submits that t .....

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