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TMI Blog2023 (9) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid invoices and the material produced by the petitioner. None of the said orders indicate any reason as to why the authorities have not considered the said material to be relevant for establishing that the input supplies in respect of which refund was claimed, were directly corelated to export of sugar. The petitioner s appeal before the learned Appellate Authority for reconsideration on merits restored - impugned order set aside - petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Karan Sachdev, Mr. Agrim Arora Mr. Sumit Khadaria, Advs. For the Respondent Through: Ms. Sonu Bhatnagar, Ms. Monica Benjamin Ms. Nistha Mittal, Advs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In addition, the petitioner was also called upon to provide a reconciliation statement. 4. The petitioner responded to the said SCN by filing a reply dated 17.10.2022. 5. The Adjudicating Authority considered the said reply but rejected the petitioner s application for refund, inter alia, on the ground that the petitioner was unable to co-relate the input supplies respect of which ITC refund claim was made and the export of the commodities. 6. The petitioner appealed against the said order before the Appellate Authority [Commissioner (Appeals)], however, the same was rejected by the impugned order. 7. The impugned order indicates that the Commissioner has rejected the refund claim on the ground that the petitioner was unable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC in the instant refund claim. I find that the assessee has also effected domestic clearance of goods and export of rice in the month of December, 2021 in addition to export of sugar. The assessee filed another claim by ARN No. AA070822046559V dated 19.08.2022 for Rs. 2,95,465/- for the same period and the same has been sanctioned to the party vide OIO No. 17/ Refund/ JK/ Div-CP/ 2022-23 dated 19. 10. 2022. 6.2 With regards to the observation of the adjudicating authority regarding corelation of input services with the export, the appellant has given explanation in respect of transportation services, insurance services, custom house agent, freight forwarder and sugar broker. However, I find that all of the said services, excep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,49,753 2 Sugar broker services (Sample invoices enclosed as Annexure P11) The brokerage services of agents are undoubtedly availed for export of sugar. This is also accepted in the impugned order. However, refund for ITC pertaining to sugar broking services is denied. 170,100 3 Customs House Agent Services (Sample invoices Enclosed as Annexure P12) For instance, the Shipping bill numbers 6441235 and 6409325 referred in invoices of Customs house agent 'V Arjoon Shipping Private Limited' demonstrate that the goods exported was sugar. These shipping bills indicate the export invoice numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 Other services (Bank services, health certificate, supervision and analysis) (Sample invoices enclosed as Annexure P 17) These services are also availed for export of sugar. For an instance, invoices raised by HDFC Bank for export commission and courier charges indicate export invoice number. (Eg. Invoice Reference No: KSC/2021-22/146 can be correlated with Statement 3 filed by the Petitioner along with refund application) 1,08,985 Tota Amount of refund 51,44,743 11. The learned counsel for the petitioner has also drawn our attention to various invoices and sample invoices which do, prima facie, indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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