2011 (4) TMI 278

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....r : Dr. P. Babu;   M/s. Riddhi Siddhi Gluco Biols Limited filed a refund claim for Rs. 2,03,873/- for the quarter July 2008 to September 2008 in respect of the service tax paid on the port services transport of goods etc. The refund claim was rejected on the ground that the appellants failed to submit the proof of authorisation in respect of port services and the claim did not contain the re....

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....entioned in the lorry receipt. He also observed that the lorry receipts or invoices issued were unfeasible to co-relate with the export documents. Thus the details required under the Notification No. 3/2008-ST dt. 19.02.2008 were not submitted.   2. Learned advocate Shri Paritosh Gupta, representing the appellants argued that the export invoice of the appellants contained all the details inc....