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TMI Blog2017 (5) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER Per Ashok Jindal These appeals against the impugned orders wherein the refund claims filed by the appellant under Notification No. 41/2007-ST dated 6.10.2007 on account of export of goods for the services used in export was denied by the lower authority. 2. Heard the parties and considered the submissions. 3. All the issues for denial of refund are hereby dealt separately as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents along with description of the goods: I find that it is not in dispute that this service has not been received by the appellant for transportation of goods at port for export with regard to the goods exported, therefore, the said defect is technical in nature. Therefore, the refund claim cannot be denied as per the decision in the case of Sopariwala Exports reported in 2015 (39) STR 884 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granting refund. Once it is not in dispute that services are specified for refund purpose, on the date of claim, and since Service Tax was actually paid on specified service pertaining to export activity, in terms of the broad scheme of refund under Notification No. 41/2007-ST read with clarification refund must be paid to the exporter. Therefore, I hold that on this ground refund claim cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew adopted by Commissioner (Appeals) and accordingly reject the appeal filed by the Revenue. Therefore, I hold that refund claim cannot be rejected on this ground. (D) Denial of refund claim on account of that the appellant failed to provide the invoice issued by the M/s APL Pvt. Ltd., New Delhi who has provided the transport service: I find that as these invoices have not been produced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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