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TMI Blog2009 (11) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout the appellants having been put on notice on such grounds. In the circumstances we vacate both the orders of the lower authorities and remand the matter to the original authority for taking a fresh decision. - ST/267/2009 - 1405/2009 - Dated:- 20-11-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: S/Shri K.S. Ravi Shankar and N. Anand , Advocates, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - This appeal filed by M/s. Information Technology Park of India Ltd (ITPI) seeks to vacate an order of the Commissioner (Appeals) which sustained the order of the original authority rejecting their refund claim for an amount of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PL had not produced evidence to prove that they had not passed on the incidence of service tax to their customer. The assessee appeared, to be ineligible for the refund under Section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. (iii) The assessee had not produced tax invoices raised on M/s. TCS, ST3 filed for the material period and had not furnished value on which tax was paid. (iv) ITPL had not enclosed the SEZ certificate on the basis of which they claimed the exemption. It was to be clarified whether the exemption was granted to M/s. ITPL or TCS. 3.1 Assessee had supplied the following documents: (1) Copy of the SEZ certificate issued to ITPL (2) Copy of ST-3 acknowledged by the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave carefully considered the case records and the rival submissions. We find that the show cause notice proposed to reject the claim on certain grounds and collected certain information/documents from the appellants. On the appellant furnishing the documents sought, the claim was rejected on the following finding. 5.1 The SEZ certificate had been issued to ITPL on 26-6-2006. ITPL and TCS had entered into a sale agreement and a construction agreement on 10-8-2005. ITPL had received Rs. 52.02 crores. On receipt of SEZ certificate, a new Memorandum of Understanding was entered into on 31-3-2007 cancelling the previous agreements in order to benefit from the exemptions to SEZ units. They had re-negotiated and entered into new agreements. Sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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