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2023 (6) TMI 413 - CESTAT AHMEDABADRefund claim - services used for export of goods - denial on the ground that there are some discrepancy in the service bills in as much as the bills do not tally with the form A1 for export submitted by the appellant - failure to produce registration certificate from export council as required under para 2 (1) (B) of Notification No. 17/2009 – ST dated 07.07.2009 - Classification of input services under port service and test and inspection service - violation of principles of natural justice. HELD THAT:- There is no dispute that the appellant have exported the goods and the services in question were used for export of such goods. 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 refund against export of goods, the provisions of unjust enrichment is not applicable. Moreover, in the present case the appellant have submitted the chartered accountant certificate and have also shown the books of account wherein the refund amount is reflected as receivable. On this fact also unjust enrichment is not applicable. The appellant is entitled for the refund - the impugned order is set aside and appeal is allowed.
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