2013 (5) TMI 537

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....directed against Order-in-Appeal No.Commr.(A)/ 297/ VDR-II/2011, dt.23.08.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding refund of the amount of Service Tax paid by the appellant on GTA services during the period April to September, 2009. The adjudicating authority as well as the first appellate authority has rejected the refund claim only ....

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....ds that the said transport company is for transportation of the goods into the SEZ unit and also taking up the goods from the SEZ unit. In my view, the appellant has produced enough evidence before the lower authorities to justify his refund claim. 5. Accordingly, I find that that both lower authorities rejecting the refund claim for non-filing of documents is erroneous. Holding that the appell....