2014 (7) TMI 183

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..... ption to this in the notification - if there is no such benefit available to the appellant, refund application should be rejected. - Following decision of State of Jharkhand and others vs. Ambay Cements and another [2004 (11) TMI 319 - SUPREME COURT OF INDIA] and Mihir Textile Ltd. Vs. CCE [1997 (4) TMI 75 - SUPREME COURT OF INDIA] - Decided against assessee. - C/620/2009 - - - Dated:- 9-5-2014 .....

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..... 3. Revenue submits today that Commissioner (Appeals) has rightly passed the order in terms of notification above when certificate did not appear in the invoice. Therefore refund application should not be entertained at all. He places reliance on the decision of Supreme Court in the case of State of Jharkhand and others vs. Ambay Cements and another -2004-TIOL-89-SC-CT and in the case of Mihir .....

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