MERIDIAN APPARELS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THERE are two appeals being considered in this proceeding. They arise from two different impugned orders but relates to the same issue in respect of the same appellant and hence they are considered together. The appellant is an exporter of apparels. They filed refund claims in respect of input services utilized in connection with export of their goods in terms of Notification No. dt. 6.10.2007 and Notification No. dt. 7.7.2009 for the period 1.7.2009 to 30.9.2009 in the first appeal and for the period 1.7.09 to 6.7.2009 in respect of second appeal.

(2.) AFTER adjudication and first appeal, refund of tax paid on 'CHA Services' and 'Technical Testing & Analysis Services' stands refused to the appellant. Aggrieved by the orders of the lower authorities, appellant has filed these appeals.

(3.) LD . AR, at the outset, raised technical objection that this matter relates to an exemption notification issued as per the provisions of Section 93 of the Finance Act, 1994 and therefore relates to rate of duty and hence the matter should be decided by Division Bench of the Tribunal and not by a Single Member Bench. Opposing this objection, Ld. advocate submits that appellant is not required to pay any service tax and there is no dispute about rate of duty or any tax to be paid by the appellant and therefore this dispute cannot be considered to be relating to a matter involving rate of duty simply for the reason that refund of service tax is administered through a notification issued under Section 93 of the Finance Act 94 and it is only appropriate that the matter is decided by Single Member Bench considering that even matters of the year 2004 are still pending decision before DB.