Mandatory documentary conditions under refund notifications can defeat courier service refunds when the required exporter number is missing.

Courier Agency service qualified under Notification No. 17/09-ST dated 07.07.2009, but refund relief was unavailable because the courier receipt did not specify the exporter's import-export number as mandated by the notification. The required documentary condition was treated as mandatory, and the omission could not be cured by referring to other records. On that basis, the refund claim for courier service was held inadmissible and the rejection of that portion of the claim was sustained in favour of the Revenue.

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Issues: Whether refund of service tax in respect of Courier Agency service was admissible when the courier receipt did not specify the import-export number of the exporter as required by Notification No. 17/09-ST dated 07.07.2009.

Analysis: The refund was claimed under Notification No. 17/09-ST dated 07.07.2009, and Courier Agency service fell within the specified services covered by the notification. The exemption for courier service was subject to the condition that the receipt issued by the courier agency must specify the import-export number of the exporter. The record showed that this condition was not satisfied, and the absence of the required particulars on the courier invoice could not be cured by reference to other documents.

Conclusion: The refund claim in respect of Courier Agency service was not admissible, and the rejection of that part of the claim was upheld in favour of the Revenue.

Final Conclusion: The appeal failed on the only contested issue, and the denial of refund for courier service was sustained.

Ratio Decidendi: Where a refund or exemption notification makes a specified documentary condition mandatory, non-fulfilment of that condition disentitles the claimant to relief.

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