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TMI Blog2012 (7) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... d for proposing rejection for the refund claim – Held that:- denial of refund merely on the ground that the refund relates to period prior to registration not be justified. Therefore, there is no justification to interfere with the findings of the Commissioner in so far as the same related to the eligibility of the refund claim. Decided in favor of assessee. - ST/720/2010 - 911/2011 - Dated:- 23-12-2011 - M Veeraiyan, J. For Appellant: Mrs Sabrina Cano, JDR For Respondent: Mr Madhur Harlalka, CA Per: M Veeraiyan: This is an appeal by the department against the order of the Commissioner (Appeals) No. 09/2010 dated 07.01.2010. 2. Heard both sides. 3. The respondent is a 100% EOU approved by the STPI and exporting servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim will be filed with innumerable invoices (input) which are scrutinized only at the time of sanction of refund. All the documents submitted by the party are accepted by the Department at the time of filing the claim and only broad and glaring deficiencies will be pointed out in the way of SCN. In the instant case, the non-registration came to the notice of the Adjudicating Authority only at the time of sanctioning the refund and therefore correctly rejected the claim. Therefore it is not correct to say that the Adjudicating Authority has gone beyond the scope of the SCN." 5.1. Learned CA submits that they were registered with STPI authorities and Customs authorities since 1999. They were only into export of the services. Since the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services are verifiable from the documents available with the assessee. Therefore, denial of refund merely on the ground that the refund relates to period prior to registration may not be justified. Therefore, there is no justification to interfere with the findings of the Commissioner in so far as the same related to the eligibility of the refund claim. However, the learned DR submits that the correctness of the amount has not been examined by the original authority with reference to relevant documents as the original authority rejected the claim only on the ground that the claim related to period prior to registration. Under these Circumstances, the consequential relief as per the impugned order of the Commissioner (Appeals) should be g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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