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TMI Blog2015 (11) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... o mention that there is no dispute that Shri Anand Agarwal is the authorized signatory. All documents and refund claim has been filed by him. Even if there is an omission in the authorization letter as long as the assessee company does not dispute the signatures in the refund claim and documents, the omission is only a technical defect which can be condoned or cured. Rejection of refund claim on such a ground is totally unjustified. - adjudicating authority had properly considered the objections raised by the Range Superintendent. Admittedly the service tax for the impugned services used for export of goods has been paid. In such circumstances denial of refund on technical ground if any is not sustainable, as laid in various judgements. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport will be taken. (iii) That refund claim is signed by Shri Anand Aggarwal who is authorized signatory and he has attested all documents. But the copy of authorization issued by Board of Directors is not attested and the letter of authorization does not bear signature of Shri Anand Aggarwal. Therefore certificate of authorization is not valid. (iv) That in case of GTA services, the payment of balance amount is shown as pending with regard to Mahavir Transport, M/s Yash Transport and M/s Trinath Transport which means appellant has not paid fully to the services providers. (v) The bank realization certificate indicated that amount realized in INR against bill amount raised in US dollars. 3. The adjudicating authority aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that the place of removal is not shown, the learned Counsel for appellant pointed out that, the place of removal is shown as Vishakapatnam. The Bench then asked the DR what is the defect in the invoices and what is the ground for saying that the invoices are not in order as per Rule 11. The learned AR Shri M.R. Sharma was fair enough to concede that the invoices are in order. The observations of adjudicating authority in this regard is noteworthy which is as under: I have examined the transport documents, bills, bilties, ledgers of relevant parties and reconciled the same with the iron ore description of shipping bills. In this case, export is FOB (Free on Board), therefore, the freight charges upto port is an integral part of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorization letter does not contain the signature of Shri Anand Agarwal, although it bears the signature of the Director, Sh. Mukesh Jain. This is explained by the appellant that it might be due to mistake while taking photocopy of the authorization letter dated 14.3.2013. While photocopying the authorization letter which was in Legal Size Paper to an A-4 Size Paper, the signature of Anand Agarwal put at the bottom was left out. The Commissioner took the view that this explanation is an after thought. It needs to mention that there is no dispute that Shri Anand Agarwal is the authorized signatory. All documents and refund claim has been filed by him. Even if there is an omission in the authorization letter as long as the assessee company do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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