9911796707
TMI Blog2018 (1) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. ORDER The brief facts of the case are that the appellant had filed a refund claim of Rs. 25,72,280/- under Notification No. 27/2012, dated 18-6-2012. The refund claim was accompanied by the relevant documents including F.I.R.C. certificate. The refund claim was rejected on the ground that the export turnover was not mentioned in the ST-3 returns for the relevant period. The appellant b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate of C.A. providing details of export turnover of services. He also placed a copy of C.A. certificate on record. He also referred to a recent order of the Commissioner (Appeals) dated 28-11-2017 in their own appeal, in which the Commissioner (Appeals) had allowed their appeal holding that non-disclosure of export turn-over in ST-3 returns is a procedural lapse and does not alter the fact o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of total turnover, the value of export services shall be determined in accordance with clause (D) of sub-rule (1) of Rule 5 of the said rules." In the clause (D) of sub-rule (1) of Rule 5, the following formula has been given to define the export services :- "5.(1) (D) "Export turnover of services" means the value of the export service calculated in the following manner, namely :- Export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n disputed. By bringing the condition of non-declaration of export turnover in ST-3 returns, the adjudicating authority as well as the Ld. Commissioner (Appeals) has attempted to bring an extraneous condition, which is not prescribed in the notification. Non-declaration of export turn-over, when there is no allegation of evasion or any other wrongdoing appears to be a procedural lapse and the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
