TMI Blog2018 (6) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... with Section 11B of CEA 1944 - Held that:- Since, the required registration-cum-membership certificate has been produced before us and we find a mention of the same in para (viii) of the order-in-appeal dated 28.3.2014/19.3.2014 which proves that the appellant has fulfilled the condition of N/N. 17/2009 dated 07/07/2009 with regard to registration is concerned - matter remanded back to the Origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is a merchant exporter and has filed refund claim of service tax paid by them on the services used in the export of their various export consignments such as port services, CHA services, transport of goods services, C F services etc. as per the provisions of Notification No. 17/2009-ST dated 07/07/2009. 2. The appellant had filed refund claim for ₹ 1,30,631.39 on 14th Septe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application for registration-cum-membership certificate which was filed before Federation of Indian Export Organizations. They also produced before this Bench the Registration-cum-Membership certificate issued by Federation of Indian Export Organizations dated 08/11/2007. The registration has subsequently been renewed time to time up-to-date. It can be seen from the Original adjudication order t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal and remand back the matter to the Original Adjudicating Authority i.e. Assistant Commissioner to re-adjudicate the matter with the direction that he will consider the registration with the Federation of Indian Export Organization RCMC No. 527/07-08 dated 08/11/2007 (renewed subsequently up-to-date) and undertake a fresh adjudication of the refund claim of the appellant after giving him the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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