2013 (9) TMI 815

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..... nt and cannot be held against the assessees for denying refund. As regards non-fulfilment of the condition relating to specific mention of details of exporters invoices, in the lorry receipts and the corresponding shipping bills, I find that the assessees have attempted to correlate the export goods with the lorry receipts and the shipping bills in the form of detailed tabular chart containing det .....

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..... - covering the period from 1st Apr. 2008 to 30th June, 2008 and 1st July, 2008 and 30th Sept. 2008 filed by the assessees, who are manufacturers of sugar have been rejected on the ground that the assessees had not fulfilled two of the conditions stipulated under Notification No. 41/2007-S.T., dated 6-10-2010 as amended by Notification No. 3/2008-S.T., dated 19-2-2008. 2. I have heard both sides. .....

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..... essees that the movement to Villupuram railway goods yard and then from there to the port would be treated as only transshipment and cannot be held against the assessees for denying refund. As regards non-fulfilment of the condition relating to specific mention of details of exporters invoices, in the lorry receipts and the corresponding shipping bills, I find that the assessees have attempted to .....

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