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2025 (6) TMI 531

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....t Shri Neeraj Kumar, Superintendent (AR) for the Respondent ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is whether the appellant who had submitted refund claim had complied with the conditions of Notification No.17/2009-ST dated 07.07.2009. Appellant is engaged in the manufacture and export of Natural Silk Fabrics/Madeups/Sarees. Appellant had submitted a refund claim on 18.....

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....appellant as per the above Notification and the order rejecting the impugned Order-in-Original on the said ground is unsustainable. The appellant had also drew our attention to the other services including Custom House Agent services, Courier services and Clearing and Forwarding services and submitted that the impugned order is issued without considering the details furnished by the appellant and ....

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.... Learned Authorised Representative (AR) for the Revenue reiterating the findings of the appellate authority in the impugned order, submitted that the appellate authority allowed the department's appeal only after considering the entire issue and appeal is unsustainable. 4. Heard both sides. We have gone through the Notification No.17/2009-ST dated 07.07.2009 and the refund application submitted b....