2016 (10) TMI 771

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..... f 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 .....

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..... laimed by the assessee in respect of the service tax paid on the transportation of empty containers from yard to factory for stuffing of the export goods in terms of the notification number 17/2009 stand rejected by the authorities below on the ground that the same re not admissible in terms of the said notification. 3. After hearing both the sides we find that such rejections for the earlier p .....

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..... ot been enclosed with the reply of the show cause notice. 5. Ld. Advocate appearing for the appellant fairly agrees that the said amount may be rejected on the ground of non production of documents in as much as amount is inconsequential. 6. In view of the above while setting aside the impugned order and allowing the appeal with consequential relief to the appellant we uphold the denial of r .....

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