2018 (5) TMI 1864

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..... he Appellants are engaged in the manufacture of HDG Tension Bar, Galvanized Mild Steel, Full Threaded Rods etc. classifiable under Chapter 73 of the First Schedule to the Central Excise Tariff Act, 1985. The Appellant being a manufacturer exporter submitted a refund claim on 22/04/2013 in terms of Notification No. 52/2011-ST dated 30/12/2011, as amended, for the Service Tax amounting to Rs. 1,16, .....

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..... he appellant assessee failed to submit the original copy of related documents towards export and specific bills/invoices towards payment of Service Tax. Further, the appellant contended that they have filed the documents along with their refund application and have also produced the evidence regarding the receipt of the exported goods and payments received from the foreign buyers. I find that the .....

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..... 8. In view of the above discussion, the Impugned Order is set aside. The matter is remanded to the Adjudicating Authority to decide afresh after considering the submission of the appellant and to pass order in accordance with law. 9. The appeal is allowed by way of remand to the Adjudicating Authority. (Operative part of the order was pronounced in the open court.)
Case laws, Decisions, Jud .....

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