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TMI Blog2017 (3) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of N/N. 17/2009-S.T. may not be available - 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 N/N. 41/2007-S.T - appeal allowed by way of remand. - S. T. Appeal Nos. 65-75/11 - FO/A/75216-75226/2017 - Dated:- 7-3-2017 - Shri P. K. Choudhary, Judicial Member Shri S. B. Sharma, Adv. for the Appellant Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary These appeals have been filed by the appellants against the impugned Orders-in-Appeal Nos.60-70/ST/B-II/2010 dated 03.12.2010 passed by Commr. (Appeals) of Central Excise, Customs S.Tax, Bhubaneswar. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an exporter after the goods have been removed from the factory. In Budget 2009, the scheme was simplified by making a provision of self-certification [Notification No.17/2009-S.T.] whereunder an exporter or his Chartered 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2007-S.T. was simplified in Notf No. 17/2009-S.T. by providing self certification or Chartered Accountant's certification about co-relation and nexus between input Services the exports. That above logic can 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 appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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