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TMI Blog2017 (3) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... be certified by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of Companies Act, 1956 - appeal allowed by way of remand for verification. - ST/58-60/11 - FO/A/75196-75198/2017 - Dated:- 2-3-2017 - Shri P.K.Choudhary, Member(Judicial) None for the Appellant Shri S.S.Chattopadhyay, Supdt.(AR) for the Revenue ORDER Per: Shri P. K. Choudhary. None appeared on behalf of the appellant despite Notice. Since the appeal is very old pertaining to the year 2011, the same is taken up for hearing with the consent of the respondents. The period of dispute is January, 2008 to March, 2008 (Appeal No.ST/58/11), April, 2009 to June, 2009 (Appeal Nos.59, 60/11). M/s.Feegrade Co. (P) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the lorry receipts. As admitted in the appeal, details are not available in the lorry receipts. It is seen that Notification No.41/2007-ST as amended, in respect of GTA Service, specifically stipulated in condition (iii) as follows: (iii) Details of exporter's invoice relating to export goods are specifically mentioned in the lorry receipt and the corresponding shipping bill. (ii) the goods were removed from a mines and not from a place of removal as defining under Central Excise Act, 1944. 9. As per the order, the removal of goods have been effected from Serajuddin Mines to Haldia Port. It is seen that Notification No.41/2007-ST is an exemption notification which exempts taxable services received by an exporter and use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered Accountant is required to certify the invoices about the co-relation and the nexus between the inputs/input services and the exports. The exporters are also advised to provide a duly certified list of invoices. The departmental officers are only required to make a basic scrutiny of the documents and, if found in order, sanction the refund within one month. The reports from the field show that this has improved the process of grant of refund considerably. It has, therefore, been decided that similar scheme should be followed for refund of Cenvat credit under Notification No.5/2006-C.E. (N.T.). The procedure prescribed herein should be followed in all cases including the pending claims with immediate effect. 3.2.2 Procedure : Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be followed for Notf No.5/2006-C.E. (N.T.) where such simplification of Notf No.17/2009-S.T. may not be available. As the benefit of C.B.E. C. Circular dated 19-10-2010 and relied upon case laws were not available before the adjudicating authority, the matter is remanded back to the Adjudicating authority to decide the matter on the basis of Chartered Accountant's certificate to establish the co-relation required under Notf No.41/2007-S.T. Needless to say that an opportunity of personal hearing may be extended to the appellant to explain their case to produce certificates as per C.B.E. C. Circular dated 19-10-2010 (supra). 8. Appeals filed by the appellant are allowed, by way of remand to the Adjudicating authority with respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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