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2013 (4) TMI 239 - AT - Service TaxRefund of service tax paid on various input services - export of services - foreign exchange - Held that:- According to the RBI instructions no Indian firm can be paid in foreign currency in India. The certificate issued by ICICI Bank (their banker) confirms that payment of Canadian company was converted into Indian currency and paid to the appellant. Thus the rejection of refund claims on this ground is unwarranted. Refund claim is time barred - Held that:- The total amount held to be ineligible is Rs. 1.05 lakhs only, the appellant is willing to forego the same and will not contest the same. Thus this portion of the appeal is held as uncontested and rejection is upheld. Non maintenance of proper accounts in respect of input services - Held that:- As a statement showing details maintained in computer was produced containing all the details which are required for verifying the type of service received, the amount of consideration paid, Service tax payable and paid, date of payment of Service tax by the appellant, name of service provider, etc. Also the invoices received by the appellant contain all the details and the account maintained in the computer also contains all the details. Thus as appellant is maintaining detailed account in the computer system, this is not a valid ground for rejection of refund claim.
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