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TMI Blog2017 (2) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... - It is seen that during the appellate proceedings, the appellant relied on the Tribunal s decision in the case of COMMISSIONER OF CENTRAL EXCISE, PUNE-III VERSUS M/S COMPUTER LAND UK LTD. [ 2016 (2) TMI 609 - CESTAT MUMBAI] . In the said decision, Tribunal has considered the same issue and has observed that unless the entire quarter is completed, the exporter cannot file his refund claim and as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favor of appellant. - Service Tax Appeal No. 52894 of 2016 SM - FO/ 50730 /2017-(SM) - Dated:- 6-2-2017 - Ms. Archana Wadhwa, Member (Judicial) Shri Rajesh Mora, Shri Ruchir Bhatia and Shri Hemant Gupta, Advocates for the Appellants Shri Dharam Singh, AR for the Respondent ORDER As per facts on record, the appellant is registered with the Service Tax department under the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. [2016 (2) TMI 609 (Tri-Mum) ]. In the said decision, Tribunal has considered the same issue and has observed that unless the entire quarter is completed, the exporter cannot file his refund claim and as such, the refund claims filed within one year from the end of relevant quarter are required to be considered as having been filed well within time. While dealing with the said contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is nothing on record to show that the same has attained finality. It is not the Revenue s case that the said decision has been appealed against by the Revenue and stand reversed. In the absence of any such fact on record, the law declared by the Tribunal was binding on the lower authorities and the Appellate Commissioner was under a legal obligation to follow the same. I find no justificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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