2013 (2) TMI 383

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..... de for such services, thus appellant should be given a chance to produce the same before the lower authorities for substantiating his claim of refund of the service tax paid by him for the export of goods - in favour of assessee by way of remand. - ST/507, 508 & 509/11 - - - Dated:- 22-1-2013 - Mr. M.V. Ravindran, J. Appellant by : Shri Vipul Khandhar, C.A. Respondent by : M .....

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..... gnments in one container from both the units. It is his submission that the refund claims are filed for Kalol unit as well as the Gandhinagar unit separately but the original bill, challan or invoices are filed with the refund claim made to Gandhinagar authorities. It is his submission that they have not claimed any excess refund but have claimed the refund of the amount of services, proportionate .....

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..... fied as there is a claim of the chartered accountant that they will be able to produce the evidence regarding the receipt of the services and payment made for such services, I find that appellant should be given a chance to produce the same before the lower authorities for substantiating his claim of refund of the service tax paid by him for the export of goods. I may record here that there is no .....

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