2013 (5) TMI 647

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..... JUDGEMENT Per: Mr. B.S.V. Murthy: A refund claim made by the appellant in respect of export made by them for Service Tax paid on technical testing and analysis service and transportation of empty containers, has been denied as in-admissible. 2. Ld. Counsel on behalf of the appellant submitted that the Tribunal in the case of Balkrishna Industries Ltd. Vs. CCE Aurangabad 2011 (24) STR 433 (Tri- .....

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..... d that written agreement is not essential and refund can be allowed. However, ongoing through the decision, I find that in that case, there was a condition that the goods should be tested before exportation in letter of credit. Ld. Counsel fairly agrees that he is not in a position to show any document to show that there was a written understanding between the two parties that the goods have to be .....

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