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TMI Blog2018 (4) TMI 1704X X X X Extracts X X X X X X X X Extracts X X X X ..... t/assessee to appear before the Adjudicating Authority and certified certificate regarding receipt of export proceedings in support of their refund claim of export and then they are eligible for disbursement of refund of Service Tax. Thus, the second ground of appeal is not tenable. The respondent/assessee is directed to appear before the Adjudicating Authority in terms of the directions of the ld. Commissioner (Appeals) and produced the relevant proof of realization of export proceedings in support of their refund claim - Appeal dismissed - decided against Revenue. - APPEAL No. E/70063/2015-EX[SM] - FINAL ORDER NO-72749/2018 - Dated:- 25-4-2018 - Mr. Anil Choudhary, Member (Judicial) For The Appellant : Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt proceedings realization proof. 3. On appeal being filed by the respondent/assessee before the Commissioner (Appeals), after going through sample invoices and the connected export documents like Air Way Bill, Invoice No., Shipping Bill, etc. and also the Bank Realization statement. The ld. Commissioner (Appeals) have found the respondent/assessee to be entitled for refund observing that refund could not be rejected for some minor discrepancies like the invoice containing address of corporate office or branch office, etc. It was further noticed that the Certificate granted by IEC, which contains the list of all offices of the respondent have been mentioned therein. It was also further noticed regarding payment of invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. Commissioner (Appeals) and accordingly, the said ground is dismissed. On the second ground as regards I find that the ld. Commissioner (Appeals) have only deciding the issue in principle by giving the directions to the respondent/assessee to produce the payment proof in respect of all the concerned invoices to the Adjudicating Authority thus, directions having been given to the respondent/assessee to appear before the Adjudicating Authority and certified certificate regarding receipt of export proceedings in support of their refund claim of export and then they are eligible for disbursement of refund of Service Tax. Thus, the second ground of appeal is not tenable. 7. Accordingly, the appeal filed by Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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