2009 (10) TMI 402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... This appeal is against the impugned order wherein the refund claim filed by the appellant has been rejected on the ground that the courier invoices produced by them did not contain all the details as per requirement of rules and further there was no linkage of the invoices with the goods. 2. Learned advocate, Shri P.M. Dave, on behalf of the appellants submitted that the refund claim relates to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the conditions for granting refund are enumerated in the notification cited above and if the invoice did not contain these details, refund cannot be given. 3. I have considered the submissions made by both the sides. h this case there is no dispute that the goods have been exported. There is also no dispute that courier service has been availed. The only objection Revenue has taken is that the ....