TMI Blog2017 (3) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-ST - Held that: - the issue is no more res integra as settled by the judgment of this Tribunal in Makers Mart’s case [2016 (2) TMI 258 - CESTAT NEW DELHI], where it was held that Refund cannot be denied merely for procedural lapse - appeal allowed - decided in favor of appellant. - E/11944/2016, E/COD/10715/2016 & E/13374/2013 - A/11918-11919/2016 - Dated:- 29-12-2016 - Dr. D.M. Misra, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals are taken up for disposal. 4. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of excisable goods and claimed refund of Service Tax paid on various services, including legal consultancy services. As their unit is situated in SEZ, they were required to claim the refund of Service Tax paid on the input of services approved by the Unit Approval Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claims were for the period March 2011 to September 2011. Aggrieved by the said order, they filed appeals before the learned Commissioner (Appeals), who in turn, rejected their appeals. Hence, the present appeals. 5. The learned Authorized Representative (Section Head-Indirect Taxes) of the Appellant Company submitted that there is no dispute about the receipt and utilization of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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