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2017 (12) TMI 720 - AT - Service TaxRefund claim - denial on the ground that the FIRCs contains an address different from that of claimant STPI and also the FIRCs records the remittances received as advance and therefore, the receipt of remittances cannot be correlated - Held that: - it is not the case of the department that the appellant has not exported the service whereas the appellant has proved that there has been export of service and FIRCs have been received in advance, which has been accounted for in the books of accounts. Further, they have also produced the certificate of Chartered Accountant to the effect that the remittances were received. Further, I find that when the service was rendered, there was no objection by the department that the said service is not an export of service and they have raised the objection only when the refund was claimed. Further, I find that the allegation that FIRCs only talks about advance and thus, the correlation cannot be done is untenable when the exporter has declared that FIRCs are towards the export effected and that the foreign inward remittances has been received, which is not in question or doubt - refund allowed - appeal allowed - decided in favor of appellant.
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