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M/S Heritage Impex Worldwide vs Cce, Delhi on 23 May, 2013

them on account of receiving courier service during the course of export of educational books. The scrutiny of the said refund claim revealed that ... courier agency did not contain the details such as the importer-exporter code number, export invoice number, nature of courier, destination of courier and name
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 0 - Full Document

M/S. Magsons Exports vs C.S.T., Delhi on 4 April, 2013

invoice, commercial invoices and Shipping Bill for export along with refund claim and I.E.C. code is mentioned in the Shipping Bill. Lower authorities ... condition that receipt issued by Courier Agency shall specify the import-export number of exporter. We find this condition is not fulfilled by the appellant
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 0 - Full Document
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