CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH - COURT No. I Service Tax Appeal No. 41410 of 2016 (Arising out of order in Appeal no. 209/2016 (STA-I), dated 23.03.2016 passed by Commissioner of Service Tax, (Appeals – I), Newry Towers, 2^nd Floor, No.2054 – 1, II Avenue, Anna Nagar, Chennai 600 040).

M/s. Tata International Limited …. Appellant Plot No.15, Mechano Industrial Estate Velappanchavadi Chennai 600 077 VERSUS Commissioner of GST & Central Excise ...Respondent Ananda Office Centre, I Floor

459, Anna Salai, Teynampet, Chennai 600 018 APPEARANCE :

Ms. Mallows Priscilla P, Advocate for the Appellant Ms. Rajini Menon, Authorised Representative for the Respondent CORAM :

HON’BLE MR. AJAYAN T.V, MEMBER (JUDICIAL)

FINAL ORDER NO.40277/2026 DATE OF HEARING: 04.02.2026 DATE OF DECISION: 20.02.2026 Per Mr. Ajayan T.V.

Tata International Limited, the Appellant herein, is aggrieved by the Order in Appeal No.209/2016 (STA-I) dated 23.03.2016 (impugned order), whereby the Ld. Appellate Authority has upheld the Order in Original No.219/2011 dated 24.11.2011 of the Ld. Adjudicating Authority by which the Appellant’s refund claim was rejected.

2. The brief facts are that