2013 (9) TMI 815

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....he Respondent. ORDER Claims for refund of Rs. 3,01,002/- and Rs. 3,30,940/- covering the period from 1st Apr. 2008 to 30th June, 2008 and 1st July, 2008 and 30th Sept. 2008 filed by the assessees, who are manufacturers of sugar have been rejected on the ground that the assessees had not fulfilled two of the conditions stipulated under Notification No. 41/2007-S.T., dated 6-10-2010 as amended....

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....e export goods were not transported from the place of removal to the Port. However, I agree with the assessees that the movement to Villupuram railway goods yard and then from there to the port would be treated as only transshipment and cannot be held against the assessees for denying refund. As regards non-fulfilment of the condition relating to specific mention of details of exporters invoices, ....