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2012 (7) TMI 140 - CESTAT, AHMEDABADRefund claim - appellant, a 100% EOU - refund claim of service tax paid by them, as per the provisions of Notification No. 41/2007-ST - held that:- . As the transporters are not making payment of service tax on GTA service, there can be no objection for not mentioning the service tax registration No. on the LRs. The purchase order Nos. are given in invoices and LRs and invoices Nos. are given on shipping bills. Thus, it can be easily correlated that the transportation of export goods was done and hence refund claim has been correctly sanctioned. There is no provision in the Central Excise Act to file appeal on the ground that Range Superintendent proposed for rejection of less amount but the Assistant Commissioner has rejected higher amount. Claim was scrutinized by Range Superintendent, then show cause notice was issued, defence reply was submitted and the claim was sanctioned after considering all the facts. This plea in the departmental appeal is totally frivolous because nothing has been stated that why claim can not be sanctioned. In place of filing an appeal on such a ground, the Review Cell should have randomly verified the payments of service tax and ascertained that in respect of some invoices, the respondent obtained refund but did not pay the same. In absence of such an allegation, the appellate authority cannot reject already sanctioned claim on the ground that random check of actual payment of service tax was not done.
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