2014 (8) TMI 986

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.... Shri Amresh Jain, DR, for the Respondent. ORDER The appellants have filed this appeal against order-in-Appeal Nos. 11-12/(DK)-C.E.,/JPR-I/2009, dated 22-1-2009 which upheld the Order in-Original Nos. 158-159/R/2007-08, dated 7-4-2008 vide which the appellants' refund claim of Rs. 51,873/- was rejected. 2. The facts, briefly stated, are as under : The appellants filed a refund claim of Rs....

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....appellants' contentions. We find that the said notifications allowed refund of Service Tax in relation to only those services which are listed therein and which were received in relation to export of goods. The services in respect of which the appellants have claimed the impugned refund are not listed in either of the two notifications. The appellants have not been able to give any evidence that t....