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TMI Blog2023 (6) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. It is also found that the reason for rejecting the refund claim is all based on small technicalities, for technical lapse substantial benefit of refund of input services for export of goods cannot be denied. Classification of input services under port service and test and inspection service - HELD THAT:- The appellant have submitted all the documents and certificates such as shortage explanation, disclaimer certificate, tabular chart of invoices and export against the same with shipping bill numbers along with the refund application. Therefore, on this count also refund cannot be disputed. The lower authorities have raised the issue on unjust enrichment, in this regard it is clear that on the basis of settled law in the case of ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalysis done for loading of cargo does not qualify under testing inspection service. The objection about short shipment certificate to be issued by the custom department was not explained and reduced proportionately. The issue of unjust enrichment was also raised despite producing the Chartered Accountant Certificate. The Adjudicating Authority has rejected the claim on the above grounds vide order-In-Original. The appellant being aggrieved by the said Order-In-original filed appeal before the Commissioner (Appeals) who convincing with the view taken by the Adjudicating Authority upheld the order of the Adjudicating Authority and dismissed the appeal. Therefore, the present appeal. 2. Shri Hasit Dave, Learned Counsel appearing on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and certificates like shortage explanation, disclaimer certificate, tabular chart of invoices and export against the same with shipping bill numbers were all already given with the refund application and also during personal hearing of the refund claim. Therefore, the rejection of refund is erroneous and illegal. 2.3 He submits that the lower authorities have also rejected the claim on the ground of unjust enrichment which is absolutely incorrect. In the case of refund against export of goods provisions of unjust enrichment is not applicable as held by this Tribunal in the case of CST Ahmedabad Vs. S. Mohanlal Services reported in 2010 (18) STR 173 (Tri. Ahmd). 2.4 He submits that even in fact the incidence of service tax was not pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim is all based on small technicalities, for technical lapse substantial benefit of refund of input services for export of goods cannot be denied. 4.1 As regard the classification of input services under port service and test and inspection service, I find that even though the service was involved of different types such as water front charges weighbridge charge but the said services were provided by the Mundra Port and invoices for this was issued by the Mundra port under the Port services falling under Section 165 (105) (zzi) of the Finance Act. Similarly, the invoices of M/s. Griffith India Private Limited and M/S. SGS India Private Limited are clearly in respect of Test and Inspection Service. Therefore, these servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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