https://www.taxtmi.com/caselaws?id=173552 The appeal by a Merchant-Exporter for a refund claim related to Clearing and Forwarding and courier services used in export was dismissed. The rejection of the refund claim due to failure to file the mandatory declaration in Form A-2 for STC code allotment was upheld. Despite arguments of denial of natural justice, the rejection was deemed valid as the appellant did not comply with the declaration requirement. The Adjudicating Authority affirmed the rejection, emphasizing the appellant's ineligibility to apply for a refund without fulfilling the necessary declaration. The appeal was dismissed, confirming the rejection of the refund claim. en-us Mon, 12 Aug 2013 00:00:00 +0530 Thu, 17 Sep 2015 13:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173552 The appeal by a Merchant-Exporter for a refund claim related to Clearing and Forwarding and courier services used in export was dismissed. The rejection of the refund claim due to failure to file the mandatory declaration in Form A-2 for STC code allotment was upheld. Despite arguments of denial of natural justice, the rejection was deemed valid as the appellant did not comply with the declaration requirement. The Adjudicating Authority affirmed the rejection, emphasizing the appellant's ineligibility to apply for a refund without fulfilling the necessary declaration. The appeal was dismissed, confirming the rejection of the refund claim. Case-Laws Service Tax Mon, 12 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173552