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TMI Blog2023 (6) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... EVI, MEMBER (TECHNICAL) Shri G.H. Pradyumna, Advocate for the appellant. Smt. D.S. Sangeetha, Addl. Commissioner(AR) for the respondent. ORDER PER : DR. D.M.MISRA These three appeals are filed against Order-in-Appeal No.124 to 126/2010-CE dt. 26/03/2010 passed by Commissioner of Central Excise(Appeals-I), Bangalore. 2. Briefly stated the facts of the case are that the appellants have filed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund claims, the adjudicating authority verified all the documents and after being satisfied with all the conditions referred to in the Notification No.41/2007-ST as amended, the refund was sanctioned to them. It is his contention that in the Revenue's appeals before the learned Commissioner(Appeals) certain objections were raised which was uncalled for and without any basis. He has fairly acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assesse has availed cenvat credit or otherwise, the refund of service tax paid cannot be extended to them under Notification No.41/2007-ST as amended. She submitted that even in the grounds of appeal, specific contravention by the appellant to the said objections has not been mentioned. She submitted that all these facts to be verified before allowing the refund claims. 5. We have considered t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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