2018 (6) TMI 811

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....ates - for the appellant. Shri G.R. Singh, Authorized Representative (DR) - for the Respondent. Per. C.L. Mahar :- The brief facts of the matter are that the appellant is a merchant exporter and has filed refund claim of service tax paid by them on the services used in the export of their various export consignments such as port services, CHA services, transport of goods services, C&F ser....

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....the appeal of the appellant. Being aggrieved the appellant is before this Tribunal. 4. The learned Counsel appearing for the appellant not only produced the application for registration-cum-membership certificate which was filed before Federation of Indian Export Organizations. They also produced before this Bench the Registration-cum-Membership certificate issued by Federation of Indian Export....

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.... fulfilled the condition of Notification No. 17/2009 dated 07/07/2009 with regard to registration is concerned. In view of this, we set aside the order-in-appeal and remand back the matter to the Original Adjudicating Authority i.e. Assistant Commissioner to re-adjudicate the matter with the direction that he will consider the registration with the Federation of Indian Export Organization RCMC No.....