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2023 (2) TMI 1043 - AT - Service TaxRefund of service tax paid on services relating to export of iron ore fines - allegation was that the condition set out in the Notification dated 07.07.2009 that requires, in a case where refund sought is more than 0.25% of the declared Free on Board value of export, a certificate of the Chartered Accountant who audits the annual accounts of the exporter for the purposes of the Companies Act, to be furnished had not been satisfied - non-submission of relevant invoices / bills raised by the various service providers in respect of services utilized for export of iron ore fines pertaining to the refund claim. HELD THAT:- The show cause notice does not allege that the respondent had actually exported lesser quantity of iron ore fines than shown in the shipping bills. Though it was not a charge in the show cause notice, but a finding has still been recorded by the Commissioner (Appeals) that the respondent had filed the refund claim on the basis of quantity of iron ore fines which were actually loaded / exported. The show cause notice is the foundation on the basis of which any order can be passed and in the absence of any allegation in the show cause notice, it is not permissible for the department to raise this ground in the appeal that has been filed. Appeal dismissed.
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