ARVIND LTD. Vs. COMMISSIONER OF C. EX., AHMEDABAD

JUDGEMENT

(1.) THE issue involved is common in the two applications for waiver of pre -deposit and stay against recovery and connected appeals thereof and the appeal listed for final hearing, therefore, Appeal Nos. S.T./270, 271 of 2010 and Appeal Nos. S.T./243 & 245/2010 are taken together and a common order is being passed. Since all the appeals are proposed to be taken up together, pre -deposit in respect of Appeal Nos. S.T./243 & 245/2010 is waived and stay petitions allowed.

(2.) IN all these cases, refund claims filed by M/s. Arvind Limited (respondents) were sanctioned by the Assistant Commissioner, Central Excise concerned and the Commissioner in exercise of the powers under Section 84 of the Finance Act, 1994 has reviewed and after issue of show cause notice and following the principles of natural justice, has passed the impugned order demanding the refunds already sanctioned with interest.

(3.) IN order Numbers 7 -8 of Commissioner dated 18 -2 -2010, refund claim for Rs. 1,26,185/ - filed on 31 -12 -2008 for the period July 2008 to Sept. 2008 and refund claim for Rs. 3,66,003/ - filed on 13 -12 -2008 for the period April 2008 to June 2008 have been taken into consideration by the learned Commissioner. In the order No. 12 -13 of Commissioner dated 17 -3 -2010, refund claim for Rs. 1,80,157/ - dated 31 -12 -2009 for the period July to Sept 2008 and all the four refund claims of varying amounts for the period from Oct to Dec 2008 have been considered. In all these cases, service tax was paid in respect of services utilized for export of goods and refund has been claimed for the services under Business Auxiliary Services classified under Section 65(105)(zzb) of Finance Act, 1994. Refund claims were made as per the provisions of Notification No. 41/2007 -S.T., dated 6 -10 -2007, as amended by Notification No. 33/2008 - S.T., dated 7 -12 -2008.