2015 (8) TMI 1103

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..... he appellant vide letter dated 18-3-2014 made a request to decide the appeal on merits. Heard the learned AR. 2. The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) accepted the appeal filed by the Revenue and rejected the refund claims filed by the appellant. 3. The appellant filed refund claims of Rs. 95,744/- and Rs. 2,06,839/- being the Ser .....

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..... The Revenue submitted that the appellants are entitled for refund claim in respect of the export of goods. The services which are at the recipient port and the appellant had paid Service Tax on such services are not in respect of export of goods hence the refund claim was rightly rejected. In respect of the other refund claims, the Revenue relied upon the findings of the lower authority. 6.  .....

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