2016 (9) TMI 1060

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....n (Consultant) for the Appellant Mr. Vaibhav Bhatnagar, (DR) for the Respondent ORDER Appeals are filed against the impugned orders dated 06.08.2009 in terms of which refund of Rs. 1,70,205/- & Rs. 2,26,814/- pertaining to the period 01.01.2008 to 31.03.2008 and 01.10.2007 to 31.12.2007 were rejected on the following grounds. (i) Refund claim on THC, MT TSC, Documentation Charges....

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....ts transportation of goods from ICD to the port of export for the purpose of benefit of refund.  He further submits that though the submission with regard to this head was made before the authorities below, but no findings were recorded in the orders passed by them. 4.  The Ld. DR supported the impugned order. 5.  Heard the Ld. Counsel for both the sides and perused the record....