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2018 (1) TMI 1482 - AT - Service TaxRefund of CENVAT Credit - rejection on the ground that the export turnover was not mentioned in the ST-3 returns for the relevant period - N/N. 27/2012, dated 18-6-2012 - Held that:- Neither in the notification, nor in the Cenvat Credit Rules, there is a condition that the refund sanctioning authority has to make a reference to ST-3 returns for ascertaining the export turnover of services - also, the appellant had given the C.A. certificate and the certification about their FIRC for realized foreign currency. The facts of the export of services and receipt of foreign currency exchange had not been disputed. By bringing the condition of non-declaration of export turnover in ST-3 returns, the adjudicating authority as well as the Ld. Commissioner (Appeals) has attempted to bring an extraneous condition, which is not prescribed in the notification. It will be in interest of justice that the matter is remanded back to the adjudicating authority to re-examine the contested refund claim - appeal allowed by way of remand.
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