2013 (9) TMI 1123

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....sp;- For the Respondent: Shri  R. Puri, AR Per Sahab Singh: This appeal is filed by M/s. Vippy Industries Ltd. against the Order-in-Appeal No. IND/CEX/000/APP/14/13 passed by Commissioner Central Excise (Appeal), Indore. 2. Brief facts of the case are that M/s Vippy Industries Ltd. (hereinafter referred to as appellants) are manufacturer of Soyabean Meal Extraction etc. falling un....

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....is no dispute in the present appeal about the fact that appellants have not made any export and the exports were made through third party Merchant Exporter.  Under Notification 17/2009-ST dated 07.07.2009 the conditions to be satisfied for claiming refund of the service tax paid on the specified services utilized for exports are as under: "(a) The exemption shall be claimed by the exporter....