TMI Blog2016 (7) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... The conditions mentioned in clause (f) (i) and (h) of the notification goes to show that Form A-1 is not to be furnished invariably in all refund application. It has to be furnished wherever applicable i.e when the applicant is carrying exclusively SEZ operations. The finding in the impugned order that appellant has to furnish Form A-1 is not legal or proper. This finding in the impugned order is set aside. - the appeal is allowed by way of remand with the findings made in regard to the requirement to file Form A-1. - Decided in favor of assessee. - Appeal No. ST/27157/2013 - A/30242/2016 - Dated:- 22-3-2016 - Hon ble Ms. Sulekha Beevi, C.S. Member(Judicial) For the Appellant : Shri Harish Bindumadhavan, Advocate For the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order impugned herein remanded the matter to the original authority to re-examine the case considering the documents and reply filed by appellant. 3. While remanding the matter, in the impugned order the Commissioner (Appeals) discussed elaborately as to whether the appellant is required to furnish the declaration in Form A-1 . The contention put forward by the appellant that they are not bound to furnish Form-A1 was rejected by Commissioner (Appeals) who observed that I differ with the appellant and advice them to furnish the declaration in Form A 1 in terms of para 2 (c) of the notification is as much as they had submitted that there are SEZ operations and DTA operations . It is also directed in the said order that the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. A plain reading of the above condition makes it clear that it is a declaration that has to be filed by Developers or Unit of SEZ who carries out SEZ operation only. Undisputedly the appellant is carrying out DTA operations also. In fact in the show cause notice it is stated that appellant has another branch at Bangalore. The consistent contention of the assessee has been that they are carrying out DTA operations at their branch in Bangalore and that they may not be compelled to furnish Form A-1 declaration as they do not fall in the category specified in the category specified in clause (c ) of Para 2 of the Notification. Copy of Form A-1 is produced by appellant before me. On perusal I find that the heading of Form A-1 reads as below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... document specified in 2(c ), i.e ; declaration in Form A-1. Clause (h) of para 3 reads under : A service provider, shall provide the specified services, falling under wholly consumed under exemption granted by this notification, to a Developer or Unit of SEZ, for authorized operations subject to the production of documents specified in sub para (b) of para 2 and in addition wherever applicable, documents specified in sub para (c ) para 2, i.e declaration in Form A-1.[emphasis supplied ] 11. The above conditions in the notification goes to show that Form A-1 is not to be furnished invariably in all refund application. It has to be furnished wherever applicable i.e when the applicant is carrying exclusively SEZ operations. 12. Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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