2013 (8) TMI 896

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.... the Respondent : Shri P.K. Sharma, AR ORDER Per Rakesh Kumar: The appellant are Merchant Exporter exporting automobile parts (rubber components). They filed a refund claim on 18.6.2010 for an amount of Rs. 49,644/- in respect of services of Clearing and Forwarding Services and courier services used by them in export of the goods during the period from 11.7.2009 to 24.7.2009. This refund ....

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....al Asstt./Dy. Commissioner. In this declaration the Merchant Exporter besides giving his full name, is required to declare the address of the registered office, Income Tax PAN No., IEC No., details of the bank account, constitution of exporter company and the name, designation and address of the authorized Signatory, along with a declaration, that he shall maintain the records pertaining to export....

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....he appellant pleaded that though the appellant did not file the declaration in Form A-2 and as such, no STC Code had been allotted to them, the impugned order is not sustainable inasmuch as the Asstt. Commissioner rejected the refund claim without granting personal hearing and as such, there has been denial of natural justice. He, therefore, pleaded that he has no objection if the matter is r....

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....nd the Rule made thereunder. Therefore, in terms of the provisions of para-2 (c) and (2)(d) of the notification no.17/2009-ST dated 7.7.2009, the appellant before filing of the refund claim under this notification was required to file declaration in Form A-2 with the jurisdictional Asstt./Dy. Commissioner for allotment of STC code number and only after allotment of STC number, the appellant could ....