2013 (7) TMI 509

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....inst the Order-inAppeal No.190/ST/LDH/2012 dated 10.9.2012 passed by the Commissioner (Appeals), Chandigarh-II. 2. The brief facts of the case are that the appellant has filed refund claim of service tax amounting to Rs.45,397/-in terms of Notification No.17/2009 dated 7.7.2009. The refund claim was filed on 31.12.2009. After noticing some defect in the refund claim, a show cause notice was iss....

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....lant did not fulfil the condition of Notification No.17/2009 dated 7.7.2009. As such, the order in appeal is sustainable. 6. I find that the refund was rejected by both the lower authorities on the ground that the appellant did not satisfy the condition specified in eth Notification No.17/2009 dated 7.7.2009. The refund claim relates to an amount of service tax paid on courier services which ar....