2016 (6) TMI 474

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....nt Mr. Yogesh Agarwal,DR appeared for the Respondent ORDER Appeal is filed against Order-in-Appeal No. 207(DK)ST/JPR-I/2009 dated 14.12.2009 in terms of which Service Tax refund of Rs. 1,60,126/- under Notification No. 41/2007-ST was denied. 2.  None appeared on behalf of the appellant.  However, while going through the appeal papers it is seen that refund has been disallowed....

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.... 3.  The appellant in its appeal contended that it produced the documents evidencing payment of service tax but the Commissioner (Appeals) merely stated that it would have been more appropriate to show these documents before the Adjudicating Authority.  The debit notes contained all the necessary details.  The inland haulage charges were paid for transportation of goods from facto....