TMI Blog2010 (12) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... y, they had exported excisable goods and they were claiming refund of Service Tax paid on GTA services - substantive right cannot be denied on the ground that covering letter of the refund claim was wrong - rectifiable error – Appeal alolwed - ST/39/2010 - - - Dated:- 31-12-2010 - Mr. B.S.V. Murthy, J. Shri Nimish Mehta, Adv. for the Assessee; Shri J.S. Negi, SDR for the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r which refund of Service Tax paid on certain specified services used in relation to export goods is admissible. This point was also rejected by the Assistant Commissioner. 2. An appeal was filed by the appellant before Commissioner (Appeals) which has been rejected. 3. Learned Advocate admitted that the refund claim was filed in a wrong form and he relied upon the decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereas in reality, they had exported excisable goods and they were claiming refund of Service Tax paid on GTA services. However, it has to be noted hat they had submitted the following details along with application. i) Statement of Export goods Transport Freight paid ii) Service Tax Challan copy (Form G.A.R.) iii) Photocopy of Lorry Receipt iv) Photocopy of Transporters Freight Bill. v) Photoc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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