TMI Blog2018 (8) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... ies is not as per the law laid down in the relevant field. In the present case also, the appellant has claimed to have exported Information Technology Software Service. The fact of export of such software and the receipt of the foreign exchange therefor is sufficiently evidenced from the invoices, the FIRCs and the Chartered Accountant’s certificate certifying the total turnover - rejection of refund not justified. Appeal allowed - decided in favor of appellant. - Appeal No. ST/51431/2018-SM with ST/Misc./50641/2018 - Final Order No. 52609/2018 - Dated:- 18-7-2018 - Hon ble Mr. V. Padmanabhan, Member ( Technical ) Shri S. Thirumalai, Consultant - for the appellant Shri K. Poddar, D.R. - for the respondent ORDER P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal has been filed. 3. With the above background, heard Shri S. Thirumalai, ld. Advocate. Revenue was represented by Shri K. Poddar. 4. The arguments advanced on behalf of the appellant is summarised below: (1) The ld. Advocate submitted that the only reason given by the authorities below for rejection of the refund claim is the appellant s inability to submit the Softex Forms. He emphasized the fact that all other supporting documents in the form of invoices issued to WML, foreign inward remittance certificate issued by the banks as well as the Chartered Accountant s certificate certifying the export turnover have been duly submitted and the authorities below have not recorded anything against these documents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 27/2012-CE(NT). The conditions and safeguards have been prescribed to ensure that the services have been duly exported and payment for the same has been received in foreign exchange. Documentary evidences as prescribed under notification are required to be submitted to satisfy the requirements. 8. In respect of the refund claims filed by the appellant for the quarter April 2015 to September 2015, the only objection recorded by the lower authorities is that the documentary evidence for export of services has not been satisfactorily submitted. The STPI authorities have carried vide their letter dated 28.12.2016 that the Softex Form is required to be submitted as per the RBI guidelines to evidence the export of goods/services t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eign exchange which becomes due or accrues on account of such export, and to repatriate the same to India in accordance with the provisions of the Act, and these Regulations, as also other rules and regulations made under the Act. Declaration in Form SOFTEX (i) The declaration in Form SOFTEX in respect of export of computer software and audio/video/television software shall be submitted in triplicate to the designated official of Ministry of Information Technology, Government of India at the Software Technology Parks of India (STPIs) or at the Free Trade Zones (FTZs) or Special Economic Zones (SEZs) in India. (ii) After certifying all three copies of the SOFTEX form, the said designated official shall forward the original d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
