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TMI Blog2010 (12) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants filed three rebate claims in Form ASTR-2 under Rule 5 of Export of Service Rules 2005, claiming rebate of Service Tax and cess paid on input service used for export of taxable service, viz. Goods Transport Service. The total amount of claims was Rs.82,055/-. Their rebate claims were rejected by Assistant Commissioner vide order dt.18.2.09 on the ground that there was no export of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (26) ELT 809(Tri.) to submit that the forms are meant to facilitate and not to act as hindrance. He also relied upon the decision of the Apex Court in the case of M/s National Iron Steel Co. Ltd. as reported in 2003 (162) ELT 3 (SC) which also took a view that the refund claim has to be allowed from the date of filing appeal and not from the date on which a proper application was made. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tocopy of Shipping Bill 5. Thus, it is seen that all documents were enclosed and review of documents would have shown what was the refund being claimed. However, while the refund claim was filed on 9.5.08, show cause notice proposing rejection was issued on 12.1.09. During the relevant time, there was no proforma prescribed for filing of refund claim and therefore what was required to be f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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