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2016 (6) TMI 1013 - AT - Central ExciseRefund claim on the services, namely, CHA service and courier service - failure to fulfill the conditions prescribed in the Notification No. 17/2009-ST dated 7.7.2009 - Held that:- As the appellant has been able to establish correlation between the service provider’s invoice and exporter from the invoices and shipping bills, in that circumstance, the appellant is entitled for refund claim in respect of CHA service. Regarding courier service, the objection is only that in the invoices issued by the courier agency service, export invoice number & IEC code of the appellant are not mentioned. There is no dispute that the details of the appellant/exporter as also description of goods are mentioned in these invoices. Refund allowed in both the cases - Decided in favor of assessee.
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