2015 (11) TMI 335

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..... n appeal with the precise submission that Commissioner (Appeals) should not have dismissed the appeal of Revenue holding that its appeal was belatedly filed beyond the limitation prescribed by section 84 of the Finance Act, 1994. 2. The submission of Revenue is acceptable for the reason that the date on which the adjudicating authority has passed order, within three months thereof Revenue has obt .....

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..... e liability aspect of the respondent and also relevancy of the input services which was CHA and terminal handling charges suffering service tax. He held that such services were integrally connected with the export. He has also examined the documents furnished before him in support of claim of refund. 5. When an elaborate order has been passed by the learned adjudicating authority, interference to .....

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