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2015 (1) TMI 40 - CESTAT AHMEDABADDenial of refund claim - Notification No. 41/2007-ST dated 06.10.2007 - Held that:- Under Notification No. 41/2007-ST dated 06.10.2007 certain services have been allowed exemption to the exporters by way of exemption notification when used for export of goods. Appellant provided all the details showing payment of service tax and its co-relation with the documents and the refund claims. One such representative document No. 51/2008-09 dated 10.10.2008 of M/s. West Shipping Agency International Freight Booker, Ahmedabad furnished by the appellant show payment of service tax at the rate of 12.36%. This document also mentions Shipping Bill No., Invoice No. and Bill of lading No. which can be easily linked to the export of goods. It is not understood as to how lower authorities have come to the conclusion that service tax payment details are not co-relatable with the export consignment. Learned Adjudicating authority is discussing a CBEC Circular No. 106/9/2008-ST dated 11.12.2008 for denying refunds but failed to consider a favourable CBEC Circular No. 112/6/2009-ST dated 12.3.2009 now relied upon by the appellants. Further a number of case laws deciding these issues have been relied upon by the appellant which were not produced before the adjudicating authority. It is also not clear from the findings of the lower authorities as to why service tax paid on the documents cannot be correlated with the export documents. The admissibility of refunds and verification of documents/ records is properly required to be done in view of the judicial pronouncements of this Bench and CBEC Circular dated 12.3.2009, which can only be done by the Adjudicating authority. - matter remanded back - Decided in favour of assesse.
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