COMMISSIONER OF C. EX. & S.T. Vs. BAGADIYA BROTHER PVT. LTD.
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Commissioner of C. Ex. And S.T.
Bagadiya Brother Pvt. Ltd.
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(1.)Ashok Jindal, Member (J)
(2.)THE Revenue is in appeal against the impugned order wherein ld. Commissioner (A) has allowed refund claim on the Service Tax paid by the respondent for export of goods under Notification No. , dated 7 -7 -2009. The facts of the case are that the respondent is a manufacturer exporter of goods and they have exported the goods. The respondent filed refund claim on Service Tax paid on the services used by the respondent for export of the goods under Notification 17/2009 ibid. The lower authorities allowed the refund claim. Revenue is aggrieved from the said refund claim and therefore, is in appeal before me.
The ld. AR's contention is that the respondents have exported the less quantity as shown in the shipping bills. Therefore, the quantity which has not been exported from that portion the respondent is not entitled for refund claim.
(3.)HEARD the ld. AR and considered the submission.
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