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2012 (7) TMI 192 - AT - Service TaxRefund of the service tax, which was used as input services for export of goods under Notification No 41/2007 - Adjudicating authority, after considering all the evidences which were produced before him, allowed the refund claim filed by the assessee - objections to the grant of refund Held that - Grant of refund of duty or any other sum due to an assessee should not be denied for mere technical or procedural lapses if it is otherwise due substantively on merits - Matter remanded to the reviewing authority - Appeal is allowed by way of remand.
Issues involved:
- Appeal filed by Revenue against order passed by Commissioner as a Revisionary Authority regarding refund of service tax used for export of goods under Notification No 41/2007. - Lack of reasoning in the order passed by the reviewing authority. - Need for reconsideration of the matter by the reviewing authority following principles of natural justice. Analysis: The judgment pertains to an appeal filed by the Revenue challenging the order passed by the Commissioner as a Revisionary Authority regarding the sanction of refund of service tax utilized as input services for the export of goods under Notification No 41/2007. The adjudicating authority initially allowed the refund claim filed by the assessee after considering all evidence presented. However, the learned Commissioner, acting as a reviewing authority, reviewed the order without providing any reasoning for accepting the adjudicating authority's decision. The lack of reasoning in the reviewing authority's order hindered a detailed examination of the appeal by the Revenue. Consequently, the Tribunal found it necessary for the matter to be reconsidered by the reviewing authority to ensure justice is served. The Tribunal directed the reviewing authority to reevaluate the issue, ensuring the application of principles of natural justice and the issuance of a reasoned order. Therefore, the appeal was allowed by way of remand for further consideration by the reviewing authority.
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