2011 (2) TMI 754 - AT - Service Tax

Refund - Therefore, a view was taken that second paragraph prescribes the procedure to be followed and therefore if the procedural omission can be rectified subsequently, refund is to be allowed - the matter is required to be remanded to the original adjudicating authority who shall verify the certificates/ declaration now submitted by the appellants fulfilling the requirement of linking transportation of exported goods with the lorry receipts, shipping bill and the invoices - matter is remanded to the original adjudicating authority

Summary

Issues: Refusal of refund claims due to missing details in Lorry Receipts

Analysis:
1. The appellant's refund claims were rejected because the Lorry Receipts did not contain essential details like invoice numbers and corresponding shipping bill numbers. The appellant argued that the goods were stuffed in the container at the factory premises, and the invoices were signed by the Range Superintendent, linking the goods to the Lorry. The appellant cited previous Tribunal decisions to support the argument that subsequent declarations by Lorry Transporters could fulfill procedural requirements.

2. The Tribunal, led by B S V Murthy, considered the submissions and referred to the case of Essar Steel Limited. In the Essar Steel case, it was noted that the notification outlined specific conditions and procedures for extending benefits. The Tribunal concluded that if procedural omissions could be rectified subsequently, refunds should be allowed. Therefore, submitting declarations by transporters could meet the procedural requirements.

3. Consequently, the Tribunal decided to remand the matter to the original adjudicating authority. The authority was instructed to verify the certificates and declarations submitted by the appellants to ensure they fulfilled the requirements of linking exported goods' transportation with Lorry Receipts, shipping bills, and invoices. The original adjudicating authority was directed to reconsider the refund claim and make a decision in compliance with the law.