Service Tax Appeal No.134 of 2011 –SM, Arising out of the Order-in-Appeal No.186/2010 (Ahd III) Central Excise/KCG/Commr (A) dated 25.1.2010 passed by the Commissioner (Appeals III), Central Excise , Ahmedabad.. Case: Gokul Refoils & Solvent Ltd Vs C.C.E., Ahmedabad - III. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Order:

Dr. D.M. Misra, J.

1. Heard both sides. This appeal is filed against the Order-in-Appeal No.186/2010 (Ahd III) Central Excise/KCG/Commr (A) dated 25.1.2010 passed by the Commissioner (Appeals III), Central Excise, Ahmedabad. The disputed issue is refund of service tax paid on various input services which were utilized in the export of goods. Ld. Advocate Shri R. Subramanya for the appellant submits that the service tax paid on services and utilized in the export of goods are eligible to refund either under Notification No.17/09-ST or under 18/2009-ST. He submits that the refund application was directly rejected by the adjudicating authority without affording an opportunity of personal hearing to the appellant. Hence, they could not make their detailed submission on the eligibility of the refund. He submits that matter may be remanded to the adjudicating authority so as to enable him to make detailed submission on the eligibility of the refund.

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