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TMI Blog2018 (1) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... n about their FIRC for realized foreign currency. The facts of the export of services and receipt of foreign currency exchange had not been 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. It will be in interest of justice that the matter is remanded back to the adjudicating authority to re-examine the contested refund claim - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... al lapse and does not alter the fact of export turnover of the services. He also relied on the decision in the case of M/s. Affinity Express India Pvt. Ltd. - 2015-TIOL-2441-CESTAT-MUM = 2015 (40) S.T.R. 808 (Tribunal). 3. Ld. AR submits that non-declaration of export turnover in ST-3 returns is not a procedural lapse and is a mandatory requirement. He reiterated the other findings in the order of the Commissioner (Appeals). 4. Heard both the sides and perused the record. 5. As the appellants are not contesting refund on account of outdoor catering, the order of Commissioner (Appeals) to that extent is upheld. For the remaining refund, I find that the Notification No. 27/2012, dated 18-6-2012 prescribes the following condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich 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 department has been provided with statutory powers to take action on the same. I also find that in subsequent order dated 28-11-2017, in appellants' own appeal, the Ld. Commissioner (Appeals) has allowed the appeal on the very same ground. In these circumstances, it will be in interest of justice that the matter is remanded back to the adjudicating authority to re-examine the contested refund claim keeping in view the findings and observations above. The appellant would be given fair opportunity to defend their case. 6. The appeal is disposed of by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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