2013 (4) TMI 401

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.... appeal is directed against the order in appeal No. 256-258/2011(STC)/K. Anapazhakan/Commr(A)/AHD dated 30.09.2011. 2. Since the involved in all the three appeals is same and in respect of the very same assessee, they are being disposed of by a common order. 3. Heard both sides and perused the records. 4. The issue involved in this case lies in a narrow compass i.e. the appellant's refund appli....

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....er number and the said container number finds mention in the transporters invoice number, and both the documents also indicate the export invoice number of the appellant. If these are co-related with ERE-1, I find that the ERE-1 also indicate the container number on the reverse wherein the Revenue officers have cleared the consignment for export purposes. In my view, this co-relation should have b....