2014 (8) TMI 263

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....he impugned order for sanctioning the refund claim of the respondent of unutilized CENVAT Credit lying in their CENVAT Credit account. 2. Brief facts of the case are that the respondent filed a claim for refund of service tax under Notification No. 17/2009 dated 07.07.2009 for refund of service tax paid on input service received and used in respect of export of goods during the period from August....

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....ght down for consideration of refund claim through Notification No. 30/09 dated 30.09.2009 and the period of export of the goods in the impugned goods is August and September 2009. As the said service did not qualify for the claim of refund of service tax as per Notification 17/2009 therefore the respondents are not entitled for the refund of service provided by transport of export goods through n....

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.....R. for rejection of the refund claim is that Notification 40/2009-S.T. dated 30.09.2009 brought the service of transport of export goods through national waterways, inland water and coastal shipping were made eligible for refund of claim of unutilized CENVAT Credit w.e.f. 30.09.2009. It is not in dispute that the respondent has availed the said transport service and paid service tax thereon in th....