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TMI Blog2018 (4) TMI 1736X X X X Extracts X X X X X X X X Extracts X X X X ..... rinted canvas and export such goods directly to the customers of Prints & Signs International LLC. In the process of such manufacturing and export activity, the petitioner would be eligible to exemption of certain taxes which would become refundable to the petitioner under the Gujarat Value Added Tax Act, 2003. However, such refund would be granted subject to proof of the export of the goods. It is this element which has created some difficulties for the petitioner. The case of the petitioner is that some of the exports are made by the petitioner directly and in some cases, such exports are made through recognized courier services. It is this later mode of export which causes difficulty to the petitioner claiming refund. 2. In relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill, exports of various customers of such couriers would be included. Merely because the petitioner is unable to produce such document, the authority cannot reject the refund claim as long as the petitioner can demonstrate with certainty, the factum of actual export of goods. 5. The respondents have appeared and filed reply, in which, it is mainly stated that the circular is legal and proper. The authorities in order to verify that actual exports are made, would require certain authenticated documents. Unless such documents are produced, refund cannot be granted. In essence, the stand of the respondents is that in case of exports made through the courier agencies, in absence of full documents of shipping bill etc., it is not possible to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner had produced sufficient other evidences of actual export of goods such as the invoice, online order, courier report, delivery status report, remittance, transaction advice and invoice of the courier agency. 8. Under the circumstances, even if we do not expect the department to clear the provisional refund in cases where the documents referred to in said circular dated 17.02.2007 are not produced since the export is made through courier service, such claim cannot be rejected while finally assessing the refund payable to the exporter only on this ground. In other words, as long as there is alternative proof of documentary nature available, the department must consider it, process it and pass suitable order in terms of law in suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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