Export courier service refund cannot be denied for missing IEC code where documents otherwise establish export nexus.

Refund of service tax on courier services used for exports was examined under Notification No. 17/2009-S.T., which required linkage between the courier use and export goods and mention of the IEC code. The exporter produced export invoices, courier invoices and the registration certificate, and the invoices carried the exporter's name and full address. The absence of the IEC code in the courier invoice was treated as a minor defect because the documentary chain still established the export nexus. The refund was therefore not to be denied on that omission alone.

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Issues: Whether refund of service tax on courier services used for export could be denied for non-mention of the exporter's IEC code in the courier invoice despite other documents establishing linkage with the exports.

Analysis: The refund claim arose under Notification No. 17/2009-S.T. dated 7-7-2009, which prescribed conditions for courier-service refunds in export cases, including mention of the IEC code and proof linking courier use to export goods. The exporter produced export invoices, courier invoices, and the registration certificate showing the IEC number. Although the courier receipt did not state the IEC code, the invoices contained the exporter's name and complete address, enabling correlation with the export documents. The omission was treated as a minor infraction, and the documentary chain was found sufficient to establish the required nexus.

Conclusion: Refund could not be denied merely for non-mention of the IEC code in the courier invoice when the export nexus was otherwise satisfactorily established; the refund was allowed in favour of the assessee.

Final Conclusion: The impugned order was set aside and the refund claim was directed to be granted.

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