2013 (9) TMI 144

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....peals for consideration. In appeal No. 245/2011, the issue involved is whether the appellant is eligible for the refund when invoices issued by Courier do not show IEC No. of service receiver which is a requirement in the notification. In the second appeal in addition to the same issue, the other issue is as to whether the appellant is eligible for the refund in respect of exports made prior to th....

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....eriod involved is from October, 2008 to March, 2009. Therefore, I feel that the appellant should get another opportunity to rectify the defect in the invoice. Hence the matter is required to be remanded. 3. As regards second issue, ld. Counsel relies relies upon the decision of the Tribunal in the case of East India Minerals Ltd. [2012 (27) S.T.R. 18 (Tri.-Kolkatta)] wherein it was held that the ....