2010 (2) TMI 135

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ai.1) Appearance: Shri R.M.Samria, C.A. for Appellant Dr.T.Tiju, Authorized Representative (DR) CORAM: Mr.P.G.Chacko, Member (Judicial) And Mr.M.Veeraiyan, Member (Technical) ORDER NO. Per: P.G.Chacko This application filed by the applicant seeks out-of-turn disposal of their appeal. Moving this application, the ld.Consultant for the applicant submits that the lower authorities have rejec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... obviously, was submitted to the Asstt.Commissioner after he passed the Order-in-Original. Obviously, the original authority did not have the benefit of examining the records. Both the authorities, in their respective orders, stated that the refund claim was not supported by the relevant invoices. The refund claim pertains to service tax paid by the appellant on a service exported to clients reside .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X