2009 (12) TMI 562

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..... chdeva, Consultant, for the Appellant. Shri S.K. Panda, JCDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Original Authority by an order dated 23-10-2007 sanctioned a rebate claim of Rs. 2,50,54,831/- and rejected rebate claim amounting to Rs. 38,14,138/-. The Appellant filed Appeal before Commissioner (Appeals) in so far as the same related to rejection of the claim of Rs. 3 .....

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..... the Commissioner regarding applicability of the decision of the Tribunal in the given case, he ignored the same as there is no mention of the order of the Tribunal in the order of revision passed by the Commissioner. He also submits that it is not being disputed by the Department that they have exported the services and that rebate was in respect of input services gone into export of services. Se .....

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..... s only ordered recovery from the Appellant and crediting to the Consumer Welfare Fund. Prima facie, this ground adduced by the ld. Jt. CDR is not acceptable. We also find that, prima facie, the issue appears to have been covered by the decision in the case cited (supra). In view of the above, we hold that the Applicant has made out a case for waiver of pre-deposit of the dues as per the impugned o .....

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