TMI Blog2017 (9) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority, the matter is remanded back to the Adjudicating authority to decide the matter on the basis of Chartered Accountant’s certificate to establish the co-relation required under N/N. 41/2007-S.T. - appeal allowed by way of remand. - MA-308/10 And S.T. Appeal No.03/10 - MO/75777/2016/FO/A/75484/2016 - Dated:- 26-12-2016 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER For The Applicant : Shri Lachman Samtani, Consultant, C.A. For The Revenue : Shri S. S. Chattopadhyay, Supdt. Per: Shri P. K. Choudhary This appeal has been filed by the appellant against OIA No. 34/ST/2009 dt. 10.11.2009 passed by Commr. (Appeals) as first appellate authority, under which OIO No. R/89/ST/Div-III/2009, dated 02-9-2009 of the Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.B.E. C. under Circular No. 120/01/2010-S.T., dated 19-1-2010 clarified in Para 3.2.1 that self certification by the exporter or chartered accountant should be sufficient to grant refund. Learned consultant relied upon the case laws of Jumbo Mining Ltd v. CCE, Hyderabad [2012 (26) S.T.R. 525 (Tri-Bang)] and East India Minerals Ltd v. CCC, Cus. ST, Bhubaneshwar [2012 (27) S.T.R. 18 (Tri.-Kolkata)] where similar refunds were allowed. 3. Shri S.S.Chattopadhyay, Supdt. (A.R.) appearing on behalf of the Revenue argued that C.B.E. C. clarification dated 19-1-2010 was applicable for Notf. No.5/2006-C.E. (N.T.) and not for Notf. No.41/2007-S.T., dated 6-10-2007. That a condition prescribed under an exemption notification cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applied to the facts of present case as well. 7. In view of the above, the orders of the authorities below are set aside insofar as the same relating to denial of refunds to the extent mentioned above and the matter remanded to the original authority for fresh consideration after granting reasonable opportunity of hearing the appellants. 4.2 C.B.E. C. in Para 3.2.1 of Circular No.120/01/2010-S.T., dated 19-1-2010 also clarified as follows on the issue :- 3.2.1. Similar problem of co-relation and scrutiny of large number of documents was being faced in another scheme (Notification No. 41/2007-S.T., dated 06-10-2007) which grants refund of service tax paid on services used by an exporter after the goods have been removed from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
