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2016 (10) TMI 771 - AT - Service TaxRejection of refund claim - transportation of empty containers from yard to factory for stuffing of the export goods - N/N. 17/2009 - Held that: - decision in the assessee's own case Vippy Industries Ltd. Vs. CCE Indore [2014 (8) TMI 377 - CESTAT NEW DELHI] relied upon where it was held that the amount of service tax paid on the transportation of the empty containers from yard to factory for stuffing of the export goods and return of the empty container is refundable in terms of notification number 17/2009. In as much as the issue stands decided in the appellants own case we find no merits in the impugned orders of the authorities below. Rejection of refund claim on the ground that ARE-2s and shipping bills have not been enclosed with the reply of the show cause notice - Held that: - the said amount may be rejected on the ground of non production of documents in as much as amount is inconsequential - rejection upheld. Appeal disposed off - decided partly in favor of appellant.
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