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TMI Blog2013 (5) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... is sufficient to claim refund. In the instant case, the appellant had already produced Shipping bill and Airway bill to prove that courier service had been utilized to export goods, documents and samples which is an admitted fact by the Lower Adjudicating Authority. - Refund allowed. - Order-in-Appeal No. 43/2012 (MST) - - - Dated:- 12-3-2012 - Shri P. Ayyam Perumal, J. Shri N. Srinivasa Ramanujam, AGM-Finance, for the Appellant. None, for the Respondent. ORDER This is an appeal filed by M/s. Sundaram Clayton Limited, Chennai (hereinafter referred to as appellant) against the Order-in-Original No. 49/2009(refund), dated 3-8-2009 passed by the Assistant Commissioner of Service Tax, III Division, S. Tax Commissionerate, Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal mainly on the following grounds : (i) that the intention of Notification No. 41/2007 was to provide relief to exporters on tax on services rendered in India and utilized by the exporters in relation to export of goods. It is the intention of the Government to fully neutralize all taxes and duties borne by the exporter in order to promote exports in the competitive international market. (ii) that the notification specifically provides relief in relation to transportation of time sensitive documents, goods or articles relating to export. The condition for realization of foreign currency would be applicable for export of goods only. As regards time sensitive documents and articles, it has to be seen whether the said export is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments and samples by Courier Service on the grounds that the appellant did not produce proof for realization of export proceeds and that they would not fetch any export proceeds. I find from the records that the appellant had filed the refund claim under the Notification No. 41/2007-S.T. as amended. It is an undisputed fact that the claim was filed on time and there is no unjust enrichment with regard to this refund claim and no drawback was availed on service tax paid by them. I find from the records that the appellant s unit is One star Export house and they have 360 days to complete the realization process as per the Foreign Trade Policy. Hence, the appellant had voluntarily committed themselves to produce Bank realization certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und but the condition of realisation of export proceeds for claiming the refund is laid only in respect of transportation of goods and not in respect of documents or samples as they do not fetch any export proceeds. It is also evident from the notification that documentary proof to the extent that courier service had been used to export such documents and samples alone is sufficient to claim refund. In the instant case, the appellant had already produced Shipping bill and Airway bill to prove that courier service had been utilized to export goods, documents and samples which is an admitted fact by the Lower Adjudicating Authority. Thus, I hold that the appellant is entitled for the amount of refund rejected in the subject claim in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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