2013 (11) TMI 47

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..... 2. Revenue filed this application for stay of operation of the ld. Commissioner (Appeals) order no. GOA/CEX/51/11 dated 21.02.2011 whereby ld. Commissioner has set aside the lower adjudicating authority's order and directed to process the refund claim and sanction it as per law. 3. The respondent filed claim for refund of service tax under Notification 17/2009 dated 07.07.2009 for refund of serv .....

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..... l waterway, inland water and coastal shipping under (zzzzl) was inserted in notification 17/2009-ST vide notification 40/09-ST dated 30.09.2009. And the period for which the refund has been claimed is prior to insertion of the said service. Therefore the benefit of notification 17/2009 read with Notification 40/2009 is not available to the respondent. Therefore, the operation of the impugned order .....

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