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TMI Blog2011 (5) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Act read with Section 83 of the Finance Act, 1994 on the ground that the claims were not supported by necessary documents and on the further ground that no evidence was adduced against the bar of unjust enrichment - appellant has not disclosed the identity of the documents which are claimed to have been submitted to the lower authorities - Decided against the assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax leviable thereon under Sections 66 and 66A of the Finance Act, 1994, subject to certain conditions. The Notification expressly provided that the exporter shall claim the exemption by filing a claim for refund of the service tax paid on the specified service. It further provided that such refund claim shall be accompanied by documents evidencing (i) export of the goods, (ii) payment of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r came to be rejected by the Commissioner (Appeals). The present appeals are directed against the appellate Commissioner s common order. The learned JDR submits that the necessary documents were not produced by the assessee and hence there is no reason to interfere with the impugned order. In this connection, he has referred to the relevant conditions of Notification No. 41/2007 ibid. The required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort invoice etc were furnished through such tabulated statements. A perusal of the text of the Notification indicates that any refund claim, which is filed under this Notification, shall be accompanied by documents evidencing (i) export of goods, (ii) payment of service tax on the specified services for which claim for refund of service tax is filed; (iii) agreement between the exporter and the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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