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TMI Blog2017 (2) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant is in appeal against the Order-in-Appeal No. 25-26/BK/PKL/2012 dated 27.01.2012 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2. The brief facts of the case are that the appellant had filed two refund claims under Notification 17/2009-ST dated 07.07.2009 for amount of Rs. 3,67,432/- and Rs. 3,53,196/-. The claims were rejected by the Adjudicating Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Container/G.R. No., Export invoice/SB/BL No., Terms of contract & Name of country to whom goods exported, Service Provider document ref. No., Service provider document date, Service Tax Amount (Rs.), Service Provider Name & Regn. No., Category of Service Tax, Sr. No. Under Sec. 65(105). The chart was certified by the Chartered Accountant. He stated that the chart was submitted before the Ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating Authority citing the grounds mentioned in Para 5 (i), 5(ii) and 5(iv) of his order, which are not mentioned in the adjudication order. To that extent, there is non-application of mind on the part of the Ld. Commissioner (Appeals). Further, both the adjudication order and order of the Ld. Commissioner (Appeals) have not brought out, which are deficiencies and missing details in the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .07.2009. Following that order of the Tribunal, this matter is liable to be remanded back to the Original Adjudicating Authority. 8. The appellants are free to submit the complete chart prepared by them certified by Chartered Accountant, which they claim to have submitted before the Ld. Commissioner (Appeals). The original Adjudicating Authority will examine their claims afresh on merits and pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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