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TMI Blog2015 (8) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the issue, as no personal hearing was granted by the Commissioner (Appeals) and since it has to be verified whether the appellants produced the said documents before the original adjudicating authority or not - matter is remanded to the first appellate authority for getting the documents verified and to issue an appropriate order, after following the principles of natural justice - Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n from service tax paid on the services used in the export of goods by way of filing refund claims under Notification No. 41/2007 dated 06.10.2007 as amended. The original adjudicating authority sanctioned all the three refund claims in terms of the provisions under Notification No. 41/2007 dated 06.10.2007 read with Section 11B of the Central Excise Act, 1944. The Commissioner (Appeals) vide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown at Sr. No.1 in the table shown above that the Respondent has not filed any service tax invoices for the service tax refund falling under the categories of C F charges and Sales Commission (Foreign), therefore benefit of Notification cannot be allowed. 5.9. I hold that without submission of invoice, refund cannot be sanctioned as it is a stipulated requirement under the said Notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al adjudicating authority or not. 5. In view of the above, the matter is remanded to the first appellate authority for getting the documents verified and to issue an appropriate order, after following the principles of natural justice. Needless to say that appellants should be given reasonable opportunity for personal hearing before passing the order. Appeals are allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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