2015 (8) TMI 399

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..... sp;                   ORDER Per R.K. Singh : Revenue has filed this appeal against order-in-appeal dated 13.4.2009 which set aside the order-in-original dated 7.11.2008 with consequential relief. 2. The facts of the case, briefly stated, are as under : The respondent filed refund claim of Rs. 1,70,608/- .....

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..... that basis set aside the primary adjudicating authority's order with consequential relief. 3. Nobody appeared on behalf of the appellant. Ld. DR conceded that in view of the judgement of the Supreme Court in the case of Indian National Shipowners Association (supra), holding that reverse charge mechanism became operation only with effect from 18.4.2006 when Section 66A was introduced in the .....

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