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2017 (4) TMI 228 - CESTAT HYDERABADRefund claim - denial on the ground that the appellants did not produce Bank Realisation Certificate (BRC) in terms of Appendix 22 (A) as prescribed by the Directorate General of Foreign Trade and also that they did not furnish the SOFTEX returns from the STPI authorities as per the Foreign Exchange Management Act, 1999 - Held that: - The appellant while filing the refund claim, has submitted documents alongwith covering letter dt. 29.3.2013. It is stated in this covering letter that they have furnished the Bank Realisation Certificate - The appellants have already produced the BRC as well as FIRC which is evident from their covering letter, the rejection of refund claim on the ground that the appellant has not produced BRC in terms of Appendix 22A is unsustainable. The second ground for rejection of the refund is that the appellant has not produced SOFTEX returns from STPI authorities. Again, the said document as per Foreign Exchange Management (Export of Goods & Services) Regulations, 2015, shows that it relates with export of goods and software and not with regard to export of services - The above regulations shows that the insistence to furnish SOFTEX returns from STPI authorities is not as per law laid in the relevant field. The refund claim has been wrongly rejected - appeal allowed - decided in favor of appellant.
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