TMI Blog2011 (9) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... re adjudicating authority for calculating admissible refund. - matter remanded back. - ST/79/2010 - - - Dated:- 29-9-2011 - MR. B.S.V. MURTHY, J. Represented by: Shri S.J. Vyas, Adv. for Assessee. Shri R.Srova, JDR for the Revenue. Per: Mr.B.S.V. Murthy: Brief facts of the case are that the appellant is engaged in the manufacture of PP medicines classifiable under Chapter 30 of the First Schedule to the Customs Excise Tariff Act, 1985 and having Central Excise registration bearing No.AAACC6251EXM002. The goods manufactured by the appellant are also being exported to various countries. The appellant while exporting the goods was utilizing certain services and thus they had applied for refund of Service Tax paid on such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to produce any evidence to show that the same is approved by the competent authority, which is the requirement of the notification. Ld. Counsel submits that this was not the ground on which the Show Cause Notice was issued or the original adjudicating authority had taken a view. But, I find that the Show Cause Notice was issued that the condition of notification was not fulfilled and therefore, both the authorities could examine whether the conditions are fulfilled or not. Ld. Counsel, at this stage, submits that even though he feels that he has a case, yet, in view of the fact that amount is small, he has no objection if the same is denied. 4. The next service for which the refund claim has been disallowed is Service Tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been allowed. Since the statement has not been considered at all, the matter requires to be re-considered by original adjudicating authority. At this stage, it has to be settled that the date of shipment, shipping bill number/date do not exactly tally for which the refund claim has been filed. There seems to be something wrong with the dates given. 5. Ld.Counsel fairly agrees that the statement will be examined once again and revised correct statement will be submitted before original adjudicating authority. 6. Next service on which the service tax has been disallowed is Technical Testing Analysis services. This has been disallowed on the ground that the appellant was not able to produce a written agreement entered into with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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