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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 ..... 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 services in the field of 'Medical Transcription'. They are registered with STPI since 1999. Their activities came under taxable net under the head "Business Auxiliary Services" effective from 01.07.2003. There was an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im. 4. Learned DR reiterating the grounds of appeal submits that entertaining of refund application relating to the period when the assessee was not registered with the department is not justified. She also draws my attention to Para 12 of the grounds of appeal which reads as under: "The registration is a matter of fact to be verified at the time of sanctioning the refund. It is not mandatory to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport of the services. Since the exemption available to 'Medical Transcription Services' under the "Business Auxiliary Services" was withdrawn from 01.03.2006, they are eligible for refund of credit accumulated which was due to export of the services. This being substantial a benefit, the same cannot be denied on failure to comply with a procedural requirement. Further the fact of export and use o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be considered in the light of the relevant facts. I find that the respondent was registered with STPI authorities as a 100% EOU and also granted licence to operate a bonded warehouse by the Customs authorities. They were only into export of services and they were not rendering any services in the DTA. The credits taken on the services are verifiable from the documents available with the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no indication that the Commissioner (Appeals) has examined the relevant documents supporting the quantum of refund amount claimed by the assessee. 7. In view of the above, order of the Commissioner (Appeals) is upheld on merits. However, the original authority shall grant consequential relief after satisfying himself about the accuracy of the amount of refund claimed by the respondent. 8. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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