Held - Any claim filed thereafter along with the shipping bills is a fresh claim and the appellant on remand should have filed the claim with the s.....

It is apparent from the record that the petitioner made payment in a wrong head and there is no dispute regarding the same. However, his claim for .....

Held - it is evident that the appellant fulfilled the criterias of eligibility to claim refund of the service tax paid on input services in terms o.....