2010 (7) TMI 202

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..... een specifically called for. Held that – prima facie services exported and substantial amounts received in foreign exchange.. revision order for recovery of refund not sustainable. Case made out for waiver. Pre deposit waived. - E/1067-1068/2010-SM(BR) - 279-280/2010-SM(BR)(PB), - Dated:- 2-7-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY: Shri A.K. Batra, <?xml:namespace prefi .....

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..... e orders in revision have been passed read as under "14. 1 also find from the available records that the noticee had never submitted original export invoices, input services, FIRCs etc. and therefore, there can be no occasion to verify /get verified the same by the adjudicating authority whereas, the notification provides for submitting the same as a safeguard/condition/limitation before grantin .....

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..... ie, indicate that the applicant has exported the services and received substantial amounts in foreign exchange towards services rendered by them. 4. In view of the above, the orders in revision of the Commissioner proposing recovery of refund sanctioned by the original authority may not be sustained. Therefore, I hold that the applicants have made out a case for waiver of the dues as per the imp .....

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