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2018 (10) TMI 1279 - AT - Service Tax100% EOU - Refund Claim - rejection on the ground that appellant failed to submit required documents to establish that the services were to be treated as export of service - Held that:- The agreement for sale need not be necessarily a written one in a pre-defined format. It can be through oral agreement or written request made in letter correspondence. It can also be offer and acceptance communicated through emails. Therefore, rejection of refund claim on the ground that agreement copy has not been submitted is improper. Going by the order-in-original dated 25.08.2015 and 13.01.2015, in which refund claim amount has been referred in tabular form, the disputed amount of refund claim was ₹ 2,86,171/- and ₹ 4,69,426/- respectively. Going by the ST-3 copy submitted, the total amount outstanding to the credit of the appellant was ₹ 10,19,895/- which indicates that after deducting the claim amount adjudicated upon in those two order-in-originals, the balance amount remaining is ₹ 2,64,298/-, which is also found reflected in the order-in-original dated 16.06.2015 in tabular form. Rejection of refund by the Commissioner (Appeals) solely on the ground that there was no clarity as to for which period such credit had been debited is not acceptable for the reason that by application of mind, such amount could have been ascertained even by a man of ordinary prudence having no technical expertise that of Commissioner (Appeals) has. The appellant is eligible for the entire refund claim of ₹ 2,64,294/- which shall be paid by the respondent department within three months along with applicable interest - Appeal allowed.
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