2015 (3) TMI 525

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....y: Nobody is present on behalf of the appellant. The matter had come up for hearing on many occasions in the past. On 23.12.2013, 17.01.2014, the appellant was represented by their advocate but on both the occasions request was made for adjournment and was allowed. On 01.05.2014, 01.08.2014, 17.10.2014 nobody was present nor was there any request for adjournment. Today also when the matter was ....

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.... refund of the service tax paid in respect of services provided to an exporter for the export of goods. The Notification provides exemption by way of refund. The refund claims have been rejected on the ground that conditions in Clause 2 (c) (d) (e) have not been fulfilled. For better appreciation the 3 conditions are reproduced below: "(c) the exporter who is not registered as an assessee under....

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....ing which the said goods have been exported: Provided that the said goods shall be deemed to have been exported on the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under Section 51 of the Customs Act, 1962 (52 of 1962)" 4. In the show-cause notice itself it was stated that appellant was not a registered central ....