2009 (9) TMI 68

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....dent. [Judgment]. - Challenge in this writ petition is against Ext.P6 order issued by the 2nd respondent whereby claim for refund of Service Tax paid in relation to goods manufactured and exported by the petitioner was rejected, for the reason that the 2nd respondent is not having jurisdiction to entertain such claims, since the exporter is M/s. Appollo Tyres Limited, Gurgaon, Haryana and the J....

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....nd the export was made totally through Cochin Port. It is submitted that the petitioner is ready and willing to produce documents to prove that the goods in question was manufactured at the Perambra unit of the petitioner and it was exported through Cochin Port. 2. Learned standing counsel submitted that the petitioner has not produced any document in support of his claim in order to prove that....