TMI Blog2017 (1) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - the issue is no more res integra and is covered in favour of the appellant by the decision of the Gujarat High Court in the case of CCE vs. Shilpa Copper Wire [2010 (2) TMI 711 - GUJARAT HIGH COURT], where it was held that the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehouse license. Appellant filed a refund claim for ₹ 32,33,902/- seeking refund of unutilised credit of service tax availed in respect of input services i.e. telephone and internet service; CHA service; security service; maintenance and repair service; courier service; C F service; shipper service; etc., claiming that they were used by them during September 2004 to February 2010 in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue and set aside the Order-in-Original passed by the Assistant Commissioner sanctioning the refund. Aggrieved by the said order, the appellant has filed the present appeal. 3. I have heard the learned counsel for both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order passed by the Commissioner (A) is not sustainable in law and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t but as far as quantification of the refund amount is concerned, the matter is remanded to the original authority who will verify the quantum of deemed export on the basis of the document produced by the appellant. The original authority is directed to dispose of the matter within a period of three months from the receipt of the copy of this order after giving opportunity of hearing to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
