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TMI Blog2013 (7) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) that the conditions mentioned in the notification were not fulfilled by the assessee was sustainable – appeal decided against assessee. - Appeal No.ST/3926/2012 - - - Dated:- 11-7-2013 - Mr. Sahab Singh, J. For the Respondent: Shri M.S. Negi, D.R. JUDGEMENT PER: SAHAB SINGH This appeal is filed by M/s. Hans Raj Mahajan Worldwide against the Order-inAppeal No.190/ST/LDH/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appeal. 4. None appeared on behalf of the appellant. Vide their letter dated 18.4.2013, they have intimated that the matter can be decided on merits after going through the grounds taken by them in their memo of appeal. 5. Ld. DR appearing for the Revenue submits that refund was rejected by both the lower authorities on the ground that the appellant did not fulfil the condition of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to export goods. 7. From the facts of the case, it is clear that receipt submitted by the courier agency does not content these details as required under the notification. Therefore, finding of the Commissioner (Appeals) that the conditions mentioned in the notification were not fulfilled by the appellant, is sustainable and is accordingly upheld. I therefore uphold the order in appeal and reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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