2013 (4) TMI 523

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....d Dixit, A.R JUDGEMENT Per Sahab Singh: This is an appeal filed by M/s Magsons Export (hereinafter referred to as the appellant) against order in appeal No. 69/DE/ST/D-II/2012 dated 14.03.2012. 2. Brief facts of the case are that appellant is a manufacturer & exporter of readymade garments and is availing benefit of specified services defined under notification No. 17/09-ST dated 07.07....

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....ces and Shipping Bill for export along with refund claim and I.E.C. code is mentioned in the Shipping Bill. Lower authorities did not corelate the I.E.C. code with the documents and rejected their case on technical ground only. 4. Ld. D.R. submits that as per Notification No. 17/09-ST in respect of Courier service, I.E.C. code is required to be mentioned on Courier invoices which was not done i....