2016 (12) TMI 386

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..... for the appellant despite notices.  Heard the ld. Authorised Representative for the Revenue. 2.  These three appeals are filed against OIA No. OIA-CCEA-SRT-I/SSP-269TO271/2012-13/U/S-35A-3 dated 16.01.2013. 3.  Briefly stated the facts of the case are that appellant had filed three refund claims for Rs. 38,860, Rs. 21,678/- and Rs. 46,110/-, under Notification No. 17/2009-ST date .....

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..... appellant had failed to comply with the condition of Notification No. 17/2009-ST dated 07.07.2009, as amended, by taking cenvat credit of the service tax paid on the taxable services during the relevant period, in respect of good exported by them.  I find force in the contention of the Ld. A.R. for the Revenue. Accordingly,  I do not see any discrepancy in the order or the Commissioner .....

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