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TMI Blog2013 (8) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... -Exporter exporting automobile parts (rubber components). They filed a refund claim on 18-6-2010 for an amount of ₹ 49,644/- in respect of services of Clearing and Forwarding and courier services used by them in export of the goods during the period from 11-7-2009 to 24-7-2009. This refund claim has been submitted in terms of the provisions of Notification No. 7/2009-S.T., dated 7-9-2009 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to declare the address of the registered office, Income Tax PAN No., IEC No., details of the bank account, constitution of exporter company whether the proprietorship concern, partnership concern, Private Limited and Private Company and the name, designation and address of the authorized Signatory, along with declaration that he shall maintain the records pertaining to export goods and taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, pleaded that though the appellant did not file the declaration in Form A-2 and as such, no Service Tax code had been allotted to them, the impugned order is not sustainable inasmuch as the Asstt. Commissioner rejected the refund claim without granting personal hearing and as such, there has been denial of natural justice. He, therefore, pleaded that he has no objection if the matter is remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Act, 1944 or the Rules made thereunder. Therefore, in terms of the provisions of paras 2(c) and (2)(d), the appellant, before filing of the refund claim under this notification, was required to file declaration in Form A-2 with the jurisdictional Asstt./Dy. Commissioner for allotment of STC code number and thereafter the appellant could file the refund claim in prescribed Form A-1. In this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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