TMI Blog2009 (10) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter is remanded to the Original Adjudicating Authority who will he free to verify the correctness of the details submitted by the appellants and also verify whether there is a proper linkage or not and consider the refund claim afresh. Accordingly, the matter is remanded back to the Original Adjudicating Authority. - ST/195/2009 - A/2310/2009-WZB/AHD - Dated:- 30-10-2009 - Shri B.S.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the courier agency is required to contain details of exporter, JEC No, etc. and also there should be evidence to link the courier service to export goods. He submits that since the period was very close to the issue of the notification, the invoices issued by the courier did not contains all the details. Subsequently, on a request made by them, the courier company had given all the relevant detai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase the original receipt did not contain these details. In such a case Revenue would be free to insist on verification and refund can be granted only after verification. As regards the evidence to link the use of courier service, it is not essential that the invoice should contain the linkage. The exporter can produce such evidence later. Therefore, the rejection of refund claim on these grounds i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
