TMI Blog2015 (3) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... time limit would be available to the appellant and therefore, rejection of claim on account of time bar is not sustainable in law. As regards the various conditions stipulated, from the sample documents produced before me, it is seen that all the required information is available in the documents furnished by the appellant. Inasmuch as these have not been examined in detail by the lower authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority has rejected the refund claims of the appellant on the ground that the appellant has not fulfilled the conditions stipulated in Notification No.41/2007-ST dated 06/10/2007. Aggrieved of the same, the appellant is before me. 2. The learned CA appearing for the appellant, M/s.Knitex Textiles Pvt. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertaken prior to 07/07/2009 also. In view of this clarification, the findings of the lower authorities are incorrect. As regards the satisfaction of the other conditions stipulated under notification, the benefit has been availed by the appellant in respect of CHA service, the Goods Transport Service and Business Auxiliary Service. In respect of these services, various conditions have been stipula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and if these are considered, all the information required to be furnished by the appellant are clearly evident. Accordingly, he prays for allowing the appeal or remanding the matter back to the lower authorities for reconsideration of the matter afresh. 3. The learned AR appearing for the Revenue has no objection in remanding the matter to the lower authorities. 4. Having hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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