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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 ..... efund of taxes can be granted only after proper proof of the export of the goods, we cannot appreciate the insistence of the department to stick to procedure laid down way back in the year 2007. More than a decade has passed since then. In a fast moving world with new modes of communication, transportation, technology coming up every other day, it is expected that the department finds proper solutions to the new emerging situation. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dded 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 the exports made by the petitioner in the quarter ending on 31.03.2017, the petitioner had applied for grant of provisional refund of a sum of ₹ 4,65,000/. Such application made by the petitioner online came to be rejected by the Deputy Commissioner of value added tax by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 ascertain whether the goods actually crossed the custom borders of the country. 6. Insofar as the petitioner's provisional refund claim in connection with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 such refund applications. 9. We notice that as per rule 15(7) of the VAT Rules, the refund applications have to be fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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