2017 (3) TMI 1715

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....r the respondent JUDGEMENT Per Ashok Jindal: 1. The appellant is in appeal against the impugned order wherein the refund claim filed by the appellant under Notification No. 40/2007-ST dated 17.09.2007 on the ground that the debit notes are not proper documents for refund claim and the appellant has not submitted the other relevant documents. 2. Heard the parties. 3. Considering the ....

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....el.) wherein this Tribunal observed as under: 9. what remains to consider is the issue whether debit notes are proper documents upon which refund can be claimed. The documents reveal that they contain all the details are required under Rule 4A of the Service Tax Rules, 1994. The purpose sought to be served by specifying the details that are to contained in the document issued while render....