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TMI Blog2020 (4) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative for the Respondent ORDER PER: AJAY SHARMA These Appeals are arising out of the order dated 21.09.2018 passed by the Commissioner(Appeals), of CGST & CX, Raigarh in Order-in-Appeal No. MKK/214-215/RGD APP/2018-19. Since a common impugned order has been passed by the learned commissioner in two Appeals therefore I am also deciding both the appeals by this common order. 2. The iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve for the Revenue and perused the records of the case. Learned counsel for the Appellant placed on record two orders of this Tribunal in Appellant's own case on identical issue which was decided in their favour by this Tribunal. I have gone through the same and in my view the issue involved in this appeal is no more res integra in view of the decision of this Tribunal vide Order No. A/85863/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following the same and considering the totality of the facts and circumstances of the case, I am setting aside the impugned order by holding that the Appellants are entitled for refund of Swatch Bharat Cess used for Export of Services.
6. In the result, the appeals filed by the appellants are allowed with consequential relief, as per law.
(Order pronounced in the open Court on 26.02.2020) X X X X Extracts X X X X X X X X Extracts X X X X
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