9911796707
TMI Blog2012 (11) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... es, Courier services, Banking and Finance services etc. In the refund claims, the appellants stated categorically that they are manufacturer/merchant exporter and credit of service tax paid needs to be refunded to them as per the provisions of Notification No.41/2007-ST dated 06.10.2007. It is also seen from the records that the appellants herein had provided entire set of documents on which they are relying for the purpose of claiming the refund. Adjudicating authority rejected the refund claims on two grounds. The adjudicating authority in ground No.1 said, that the question of unjust enrichment will arise and the documents which are produced by the appellant do not co-relate to the exports made. 4. On an appeal against such an order, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed various requirements to prevent leakage of Revenue and to prevent fraud. The notification seeks to grant exemption (by way of refund) only to specified services and not all taxable services. Certain requirements such as mentioning Shipping Bills and details of exports in the Bills are for correlating that bills are for export. These details are required to be mentioned on the Bills by the service provider at the time of making of the Bills and deficiency cannot be corrected by inserting these details subsequently. As quasi-judicial authorities, the executive authorities have a duty to implement the law as notified. May be certain requirements of the notifications are very strict but authorities have no choice but to exercise discretio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid by the appellant to service providers. 8. As regards the service tax paid by the appellant on Banking and Financial services, I find that both the lower authorities have not recorded any finding on this point. At the same time, it is not in dispute that the said Banking and Financial services were utilised by the appellant towards the Banking charges involved in the export of goods. If that be so, in my considered view, refund claims of the appellants as this point cannot be rejected. 9. In view of the forgoing, respectfully following the ratio of various case laws cited, I find that appellants are eligible for the refund of amount of service tax paid by the service providers on various services, for which they have filed the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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