2014 (8) TMI 376

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.... Rakesh Kumar Mathur, DR, for the Respondent. ORDER The appellants are exporters of leather goods. The appellants had claimed refund of Service Tax paid on services utilized for such export as per the provision of Notification No. 17/2009-S.T., dated 7-7-2009. They were granted refund in respect of most of the services utilized by them for making the exports. However, in case of courier serv....

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....re meeting all the requirements except that the receipt issued by the courier agency was not showing the IEC code number of the appellant. However, the invoice shows the name of the appellants and their complete address. The appellant submitted their registration certificate showing the IEC number of the appellant to prove that they are registered with the DGFT, and giving their IEC. 3. Th....