https://www.taxtmi.com/caselaws?id=231275 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. en-us Thu, 04 Apr 2013 00:00:00 +0530 Thu, 09 Jan 2014 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231275 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. Case-Laws Service Tax Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231275