2016 (10) TMI 771

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....n, Advocate for the Applicants Ms. Neha Garg, DR for the Respondent ORDER Per Archana Wadhwa: Both the appeals are being disposed of by a common order as they arise out of the same impugned order, involving the same issue. 2. Vide the impugned orders the refund claimed by the assessee in respect of the service tax paid on the transportation of empty containers from yard to factory f....

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....mber 17/2009. In as much as the issue stands decided in the appellants own case we find no merits in the impugned orders of the authorities below. 4. However, it is seen that the amount of Rs. 1622/- stands rejected on the ground that ARE-2s and shipping bills have not been enclosed with the reply of the show cause notice. 5. Ld. Advocate appearing for the appellant fairly agrees that the sa....