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initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... (x) by virtue of sub-section (3) to section 11b of the central excises and salt act, as amended by the aforesaid amendment act, and by virtue of the provisions contained in sub-section (3) of section 27 of the customs act, 1962, as amended by the said amendment act, all claims for refund (excepting those which arise as a result of declaration of unconstitutionality of a ..... tri.-lb.). he also relied on the decision of tribunal in the case of umrao traders v. commr. of c.e., jaipur-ii 2006 (4) s.t.r. 441 (tribunal) : 2007 (6) stt 477 (new delhi-cestat).3.2 record reveals that the appellant filed a refund application on 12-10-99 claiming refund of rs. 64,94,422/- towards service ..... 477 (new delhi-cestat) semac (p) ltd. v. commr. of service tax, bangalore 2006 (4) s.t.r. 475 (tri.) : 2007 (6) stt 479 (bangalore-cestat) tata consultancy services v. union of india 2006 (2) s.t.r. 386 (ker.) : 2007 (6) stt 258 (kar.) salem district sound system association v. union of india 2006 (2) s.t.r. 383 (mad .....