2018 (9) TMI 255

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..... paid on various services claimed to have been used in or in relation to export of goods before the authorities below, resulting in rejection of the refund claims - in the interest of justice, to verify these documents, the matter is remanded to the adjudicating authority - appeal allowed by way of remand.
Dr. D.M. Misra, Member (Judicial) Shri R.V. Shetty, Advocate, for appellant Shri O.M. .....

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..... rejected their appeal. Hence the present appeals. 4. Learned Advocate, Shri R.V. Shetty, for the appellant submits that they have submitted almost all documents relevant to the refund claims indicating export of the goods. However, certain certificates like Chartered Accountant's certificate certifying various services used in relation to export of goods, could not be submitted before the author .....

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..... llant before this forum. 6. I find that the appellant could not substantiate their claim for refund of service tax paid on various services claimed to have been used in or in relation to export of goods before the authorities below, resulting in rejection of the refund claims. Learned Advocate for the appellant submitted compilation of documents before this forum, including those documents which .....

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