CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-in-Appeal No.MRT-EXCUS-000-APPL-MRT-266-2024-25, dated-18.02.2025 passed by Commissioner (Appeals), CGST & Central Excise, Noida)

M/S T T LIMITED …..Appellant (109-110 Km Stone, NH No. 24, Delhi Moradabad, Amroha, Uttar Pradesh 244235)

VERSUS Commissioner, Central Goods & Service Tax, Meerut ….Respondent (Mangal Pandey Nagar, Opp. Ch. Charan Singh University, Meerut-250 005)

APPEARANCE Shri Nishant Mishra, Advocate &

Shri Bimal Jain, Advocate for the Appellant Shri A. K. Choudhary, Authorized Representative for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NO.-70045/2026 DATE OF HEARING : 10.11.2025 DATE OF DECISION : 20.02.2026 P. K. CHOUDHARY:

Appeal No. 70574/2025 arises from Order-in-Appeal No.

MRT/EXCUS/000/APPL-MRT/266/2024-25 dated 18.02.2025, whereby the Appellate Authority has upheld the Order-in- Original No. 05/Refund/DC/Bij/24-25 dated 10.10.2024 passed by the Adjudicating Authority.

2. Brief facts of the case are such that the Appellant was holding status of 100% EOU (Export Oriented Unit), registered under No. AAACT0767AXM002 and was e