2014 (12) TMI 1138

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..... eal with respect to OIA No. 01-2013-AHD-II-CE-AK-COMMR-A-AHD dated 08.01.2013. The issue involved in the present proceedings is admissibility of refund claim as per Notification No. 41/2007-ST dated 06.10.2007. 2. When the case was called out for hearing none appeared on behalf of the appellant. An adjournment request was received from the Chartered Accountant of the appellant on 12.12.2014 reque .....

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..... ate authority vide OIA dated 09.1.2013 made following observations while rejecting the appeal:-             6.1 The moot issue to be decided in the present case is as to whether the amount of the refund of Rs. 4,22,663/- as claimed by the appellant is admissible to them on the basis of refund application and supporting documents filed by the, .....

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..... invoice produced since possible to link export goods and service availed with help of invoice. Export invoice to contain all details and invoice numbers be available in receipts issued by service providers and invoice by exporter has corresponding shipping bill/ARE-1. Prima facie refund eligible, however original authority directed to verify claim on above guidelines. Rule 5 of Cenvat Credit Rule .....

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..... cordingly the adjudicating authority has rejected the case on grounds of non-submissions of the documents and sans the same it could not be ascertained the vital aspects of the admissibility of the refund claim in accordance with the conditions as stipulated in the Notification No. 03/2008-ST dated 19.02.2008, as amended. The appellant have not adduced any further documents to this stage of appeal .....

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..... reason to interfere in the order passed by the first appellate authority, as nothing new has been brought on record by the appellant that documents required and conditions prescribed are fulfilled. 5. In view of the above observations, appeal filed by the appellant is rejected on merits as well as for non-prosecution. (Operative part of the order pronounced in the Court)
Case laws, Decisions .....

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