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TMI Blog2014 (8) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... PER : Rakesh Kumar 1. Since the appeals Nos.ST/194, 195 & 196 of 2012 are linked with the Appeals Nos.764, 765 and 766 of 2010, these six appeals were heard together and are being disposed of by a common order. 2. The facts leading to filing of these appeals are, in brief, as under:- 2.1 The appellants are manufacturers of Automative Steel Wheels and Rims, which are exported by them. They filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above order of the Commissioner , the Appeals Nos.ST/764, 765 and 766 of 2010 have been filed by the appellant. 2.2 While the appeals against the Commissioner's review order were pending, the Department directed the appellant to pay back the above mentioned amounts, which had been held by the Commissioner as erroneously sanctioned and since the appellant did not pay back these amounts, show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, transportation of goods in containers by rail from ICD to the gateway Port, handling of the goods at gateway Port etc., that on the services provided by M/s. KANPIL , service tax has been paid by them, that the services of transportation of the goods in containers by rail from inland container depot to the gateway port and the services provided by the Customs House Agent for clearance of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) and Commissioner. 6. We have considered the submissions from both the sides and perused the records. 7. In this case, the Jurisdictional Asstt.Commissioner had initially sanctioned the refund claims of Rs. 1,49,708/-, Rs. 1,12,449/- , Rs. 13,027/- but subsequently, the Commissioner exercising his powers under Section 84 of Finance Act, 1994 had reviewed the Asstt . Commissioner's orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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