TMI Blog2015 (11) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... e any nexus with the export of services. The appellate authority who is also a fact finding authority is duty bound to look into the documents and contentions of the appellants. Without verification of any records, the appellate authority has proceeded in a mechanical fashion to uphold the order of rejection of refund claim. - it is a fit case for remand to the Commissioner (Appeals) for denovo ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b services, Tele-communication services, Manpower Recruitment services, Security Services, Chartered Accountant Services, Renting of Immovable Property services, Custom House Agent services, Air travel agent services, and Business Support Services. A part of the refund claim was denied by the adjudicating authority, against which appeal was preferred by the appellant, before the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Commissioner (Appeals-II) allowed a further opportunity and directed them to produce the invoices on or before 10.12.2014 for examination before the Superintendent. The appellant along with CA, Shri Nishant Gupta appeared at the office on 10.12.2014 to submit the documents for verification. But they were told that their documents could not be looked into as the concerned officer was not avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. It is evident from the above that the appellants have been denied an opportunity to submit documents and establish their contentions. It is stated that it is not necessary to verify the documents as the invoices do not have any nexus with the export of services. The appellate authority who is also a fact finding authority is duty bound to look into the documents and contentions of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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