TMI Blog2015 (5) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... is established. - exercise carried out by the adjudicating authority on that basis cannot be faulted. As regard the agreement between the appellant and foreign buyer regarding technical testing and analysis, it is a fact that such agreement has not been entered into. Therefore, it is beyond the control of the appellant to produce such agreement. Even as per para 2(f)(iii) of Notification 41/2007-ST it is clearly mentioned that such agreement can be produced wherever applicable. Similarly, in respect of courier service also invoice of service provider indicates the airway bill number, name and address of the recipient, destination of courier delivered, weight and number of pieces and the amount charged for service. Therefore, the correlat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 294/-. Both the refund claims were processed by the adjudicating authority and disposed of as detailed below: Appeal No. O-I-O No. Amount of Claim (Rs.) Amount of Refund sanctioned (Rs.) Amount of Refund Rejected (Rs.) 561/2012 414/10(R) 2,91,505/- 150486/- 132208 + 3010 562/2012 413/10(R) 4,40,294/- 234994/- 190938/- + 4701 3. Against the sanction of the refund, Revenue filed appeals before the Commissioner (Appeals) who allowed the appeals of the Revenue. However, the appellant di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greement entered into between the appellant-exporter and the foreign buyer. Therefore, for want of such agreement refund cannot be denied. The Commissioner (Appeals) observed that the appellant did not furnish shipping bill for refund claim in respect of Custom House Agent and Clearing and Forwarding Service. In this context, the learned Chartered Accountant submits that some of the bills of CHA and clearing and forwarding do not contain the reference of shipping bill. However, reference to other documents like airway bill, bill of lading, export invoice are mentioned and on the basis of these references the learned adjudicating authority has observed that the correlation is established and sanctioned the refund claim. Regarding the observa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very vague finding without appreciating the adjudicating authoritys examination of the claim. 5. On the other hand, Shri B. Kumar Iyer, learned Superintendent (AR), appearing for the Revenue reiterates the findings of the learned Commissioner (Appeals) order. 6. I have carefully considered the submissions made by both the sides. On a perusal of the findings of the adjudicating authority, I find that the adjudicating authority has scrutinised both the refund claims very carefully and given elaborate finding on each and every export services independently. It is found that there are some deficiencies as regard to fulfilling the conditions stipulated in the Notification against each service. However, the learned adjudicating authority w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority has considered the other corroborative evidences such as, the invoices includes particulars like type of fabric, style code of garment exported, buyer name, code identity and airway bill or shipping bill number. Therefore, the correlation is clearly established with these details. 8. Similarly, in respect of courier service also invoice of service provider indicates the airway bill number, name and address of the recipient, destination of courier delivered, weight and number of pieces and the amount charged for service. Therefore, the correlation is clearly established. In view of the above discussion and the detailed finding of the learned adjudicating authority I do not find any infirmity in the order of the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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