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TMI Blog2020 (5) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... so formed District level committee to verify the allegation - HELD THAT:- The ground for rejection is on an allegation that the appellant has done unlawful mining of raw sand and other minerals in excess of the permission granted to them. This aspect has to be looked into by the Govt. of Tamil Nadu as well as the committee formed for this purpose. The provisions of Mines and Minerals Act of the St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed refund claim dated 15.6.2017 for refund of ₹ 2,40,996/- being the service tax paid on taxable services availed by them for export of the goods. The said refund claim was filed under Notification No.41/2012-ST dated 29.6.2012. The appellant had exported Garnet Abrasive falling under Chapter sub-heading 25 of CETA, 1985. The refund claim was rejected by the department on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST dated 29.6.2012. The appellant had fulfilled all the conditions as required under the notification. The department does not have a case that the appellant has not fulfilled any of the conditions or has not paid service tax on the services availed for export of the goods. The rejection is on the allegation that the appellant has done illicit mining of minerals and beach sand. The said allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ul mining, the goods attained the character of contraband and therefore the rejection of refund is legal and proper. 4. Heard both sides. 5. On perusal of the impugned order as well as after hearing the submissions of both sides, I find that the ground for rejection is on an allegation that the appellant has done unlawful mining of raw sand and other minerals in excess of the permission gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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