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TMI Blog2021 (12) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... order, the Commissioner (Appeals) has set aside the order of the adjudicating authority rejecting the five refund claims, as detailed below:- Sr. No. Appeal No. Order-in-Original No. Refund claimed (Rs.) 1 V2(A)119/CGST/ ME/2018 ME/REF/DC/RY/490/201 7-18 dated 29.01.2018 13,56,340/- 2 V2(A)120/CGST/ ME/2018 ME/REF/DC/RY/457/201 7-18 dated 23.01.2018 8,44,880/- 3 V2(A)121/CGST/ ME/2018 ME/REF/DC/RY/458/201 7-18 dated 23.01.2018 18,10,280/- 4 V2(A)170/CGST/ ME/2018 ME/REF/DC/RY/604/201 7-18 dated 21.02.2018 53,94,150/- 5 V2(A)73/CGST/M E/2019 ME/REF/AC/SM/45/2018 -19 dated 94.01.2019 22,33,616/- 2.1 The appellants have filed refund claims in terms of Rule 5 of Cenvat Credit Rules. 2.2 These refund claims were reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act, 1994, the assessee has failed to comply the condition prescribed under Rule 6A(c) of export of services. 10. In view of the above discussions & findings, I hold that since the assessee has not fulfilled the conditions prescribed under Rule 6 of Cenvat Credit Rules, 2004, Rule 6A of Service Tax Rules, 1994 and Notification No.27/2012.CE(NT) dated 18.06.2012, as amended, they are not eligible for total refund claim of Rs. 53,94,150/- (Rupees Fifty Three Lakh Ninety Four Thousand One Hundred Fifty only)." 2.3 Against this order, the appellants have preferred appeals before the Commissioner (Appeals). While allowing the appeals, the Commissioner (Appeals) remanded the matter back to the adjudicating authority as per the order ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. Held accordingly. 8.3 Regarding the argument of the adjudicating authority that the appellant failed to provide the copy of the agreement with the overseas client, copy of FIRC's, copy of Export invoice, CA certificate in Annexure A-I and other supporting documents which are required to be filed along with refund claim as per Notification No.27/2012.CE(N.T) dated 18.06.2012, as amended. I find that the appellant has contended that they had submitted all the documents to the adjudicating authority as per Notification No. 27/2012. However, the adjudicating authority, in the instant case, has not gone into the merits of the case and did not conduct enquiry/verification of the documents submitted by the appellant and rejected the doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However here we may point out that interpreting sub section 3, Section 11 B of Central excise Act, 1944, Hon'ble Apex Court has in case of Mafatlal Industries [1997 (89) ELT 247 (SC)] held as follows: "82.A good amount of debate took place before us on the question whether sub-section (3) makes Section 11B exhaustive of all kinds of refund claims including those which are refundable as a consequence of appellate/revisional order and/or as a consequence of orders made by the High Court/Supreme Court. Sri Nariman pointed out that in Rule 11 (as it was in force during the period August 6, 1977 to November 17, 1980), sub-rule (3) expressly provided that "where as a result of any order passed in appeal or revision under the Act, refund of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and expense, he is to be denied the refund on the ground that he has passed on the burden of duty to third parties, why should he fight and spend money for fighting the litigation, says the counsel. Sri Sorabjee and Sri Salve too emphasised this aspect and said that this situation would lead to many an undesirable consequence. The assessing/approving officer (original authority) would become the monarch; whatever he says would be the law since there would be nobody interested in challenging his order. Illegal levies would become the order of the day. Such a situation, the learned counsel point out, is neither in the interest of law nor in the interest of consumer or the larger public interest. It is accordingly submitted that it would be j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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