Notfn 17/2009 dated 7.7.2009

This query is : Resolved

shiv (Querist)
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31 July 2012 ABC is a Non assessee registered in service tax , Calcutta, for the sole purpose of filing a refund claim under Notfn 17/2009 for refund of service tax paid on input services used by them in export of goods which are 1) Manmade fabrics(Bed sheets) and 2) Yarn.The manmade fabrics bedsheet are manufactured by them in the factory of ABC and they are registered in Central Excise dept in Gujarat. The yarn is procurred by ABC from open market and exported by ABC as merchant exporter from Calcutta Port city. My query is whther ABC should file refund claim under Notfn 17/2009 in Calcutta Service Tax office or in Central Excise Dept gujarat.?