9911796707
TMI Blog2023 (12) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Authority is erroneous and the Revenue proposes to file an appeal against the said decision. The said petition was allowed by an order of this Court dated 08.05.2023 and this Court directed the respondent to forthwith disburse the petitioner s claim for refund along with interest, in accordance with law. This Court also held that the deficiency memos issued shall be treated as non est and the Revenue cannot ignore the orders passed by the Appellate Authority on the ground that it proposes to file an appeal. To enable the respondent to give effect to the said order, the petitioner once again filed an application for refund. It appears that the Adjudicating Authority once again commenced the exercise for adjudicating the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddition, the Adjudicating Authority also faulted the petitioner for not filing the Foreign Inward Remittance Certificates (FIRCs) in the requisite format. Apparently, the petitioner had filed a consolidated FIRC, and the Adjudicating Authority was of the view that the same was not in the correct format. 4. The petitioner appealed against the orders passed by the Adjudicating Authority and prevailed in the appeal (Order-in-Appeal dated 28.07.2022). The Appellate Authority accepted the petitioner s contention that, in case of voluminous transactions of export of services to customers outside India, transaction wise FIRCs is not feasible. It was held that the FIRC issued from bank in any form is conclusive evidence of the fact that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the petitioner s claim for refund along with interest, in accordance with law. This Court also held that the deficiency memos issued shall be treated as non est and the Revenue cannot ignore the orders passed by the Appellate Authority on the ground that it proposes to file an appeal. 8. Paragraph 24 of the judgment dated 08.05.2023 is set out below: 24. In view of the aforesaid, the petitioner would also be entitled to interest in accordance with law. The present petition is allowed. The respondent is directed to forthwith disburse the petitioner s claim for refund along with interest as payable in accordance with law. 9. To enable the respondent to give effect to the said order, the petitioner once again filed an application for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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