9911796707
TMI Blog2014 (1) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... te blocks to clients situated in China, Poland, Singapore, Hong Kong etc. and used/received certain input service specified under the said Notification, during the course of export of goods and paid service tax thereon. Notification No.41/2007-ST enabled an exporter who is eligible to file a refund claim of service tax to be paid against receipt of specified inputs services during the course of export of goods. While scrutinizing the refund claim application, Revenue noticed that the claim was erroneously filed under the Notification No.41/2007 dated 6.10.2007 which was rescinded on 7th July 2009 and was substituted by Notification No.17/2009-ST, with effect from 7.7.2009. Therefore, a letter dated 24.5.2010 was addressed to the assessee ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee also submitted proof of having submitted copies of invoices of service provider, details of export, copies of bank statements and certificate of non-availment of cenvat credit etc.; that the adjudicating authority failed to record any substantive objections for rejecting the refund claim; and in the circumstances, rejection of the refund claim is unsustainable. Consequently, the appellate authority set aside the adjudication order and remitted the matter to the primary authority to consider sanction of refund claim, after verifying the relevant documents. 4. It requires to be noticed that if, as was contended by the assessee before the appellate authority and reiterated before me, the assessee did not receive any notice of persona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led along with such revised application for refund, warrant grant of refund, in terms of the said Notification. If the appellate authority is satisfied that such is the case, the appellate authority shall set aside the adjudication and grant refund itself, instead of remitting the matter for verification and sanction of refund. If notice of personal hearing was not served with the assessee, the adjudication order fails on that account. In such a case the appellate Commissioner shall set aside the adjudication order and remit the matter for a fresh order to be passed by the primary authority, after issuing a notice for personal hearing, to the assessee. 6. With the above directions, the order of the Commissioner (Appeals) is set aside and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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