2014 (12) TMI 1001

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....spondent. ORDER This appeal has been filed by the appellant against OIA No. 332/2012/Commar (A)/RBT/RAJ dated 14-6-2012. The issue involved in this appeal is refund of services availed by the appellant as per the provisions of Notification No. 9/2009-S.T., on 3-3-2009 as amended. 2. None appeared on behalf of the appellant and it was submitted by the appellant vide their letter dated....

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....-Mum = 2013 (29) S.T.R. 393 (Tri.-Mum.)]. 4. It is observed from Notification No. 9/2009-S.T., dated 1-3-2011 (sic) that refund of service tax under this notification is entirely on the basis of fulfilment of procedures and conditions. It has been observed by Commissioner (Appeals) in para 7 of the OIA dated 14-6-2012 that appellant was asked to submit certain documents within 3 days and t....