TMI Blog2016 (11) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Commissioner of Central Excise - Held that: - the appellant had filed the refund and rebate claim on 1st May, 2009 which is within time and they filed declaration as required under N/N. 12/2005-ST subsequently i.e. on 7th May, 2009 i.e. before the adjudication order was passed. We find from the records that both the lower authorities have not considered the issue of eligibility of the refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with law. - ST/447/10-Mum - A/87084/16/STB - Dated:- 30-3-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) None for Appellant Shri S.N. Nair, E.O. (A.R.) for Respondent ORDER This appeal is filed against the Order-in-Appeal No. 100/2004 TE (ACC) dated 20.09.2004 passed by the Commissioner of Customs (Appeals) Mumbai. 2. None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim only on the ground that the appellant herein has not filed requisite declaration with the Assistant or Deputy Commissioner of Central Excise, as the case may be, describing the taxable service indicated to be exported and the inputs services to be used. It is seen from the records that the appellant had filed the refund and rebate claim on 1st May, 2009 which is within time and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Tribunal is squarely applicable in this case. Accordingly, we set aside the impugned order, holding that the filing of declaration is a procedural requirement which is condoned and the lower authorities are directed to process the refund claim on its merits in accordance with law. 5. The appeal is disposed of as indicated herein above. (Operative portion of the order pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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