2015 (3) TMI 439

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..... ubmitted by them electronically on 13.12.2010. I find that the Range superintendent vide his letter dated 13.05.2011 asked the appellant to submit the hard copy of the refund claim in office of the Central Excise, Division Noida. In response to that letter the claims were submitted by the appellants in the Divisional Office on 25.08.2011. The fact of submission of the claim on 13.12.2010, has been .....

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..... These appeals have been filed by M/s. NCS Pearson India Pvt. Ltd. (hereinafter referred to as appellants) against the Order-In-Appeal No. 301-302/ST/APPL/Noida/2012 dated 24.09.2012 passed by the Commissioner (Appeal) Customs Central Excise Service Tax, Noida. 2. The appellants have filed refund claims amounting to ₹ 4,51,088/- and ₹ 4,99,996/- on 25.08.2011 in Central Excise .....

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..... t is contention of the appellants that refund claims in questions were filed by them electronically on 13.12.2010 in view of the circular No. 919/9/2010-CX dated 23.03.2010 and the Trade Notice No. 14/ST/2009 dated 17.09.2009 issued by Commissioner of Service Tax Delhi. There is no dispute about this fact that these claims were submitted by them electronically on 13.12.2010. I find that the Range .....

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