TMI Blog2018 (10) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... o-relation of the goods cleared from the factory premises and transported for export by transporters. Just because the transporter’s documents did not indicate the invoice number of the appellants vide which the goods were cleared, should not be the reason for denying appellant from the benefit he is legitimately due - Undisputedly, appellant herein is eligible for refund of the amount of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012, 06/2013(H-III)(D)ST 7/2013 (HIII)( D)ST, dt. 29.03.2013 and 14/2013(H-III)(D)ST, dt. 15.11.2013. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding rejection of refund claims filed by the appellant. 4. Appellant herein had filed different refund claims with the authorities for refund of various service tax paid by them t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onditions is that refund claim has to be submitted alongwith documents indicating the connection between the goods exported and the movement thereof to the Port and held that in the case in hand there is lack of clarity and in the absence of any co-relation between the mentioning of export invoices on the invoices raised by GTA service provider, the refund sanctioned to the appellant is incorrect. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods brought in and let export order was given on 18.1.2012, invoice No. 321 was mentioned on the shipping bill. Subsequently, the said cargo was transhipped from CFS to Port by Ambal Transport and it is noticed that all the documents i.e. invoice No.321, invoices raised by CFS and invoices raised by transport company indicated the shipping bill number and container numbers, in which the goods wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a view that the condition mentioned in the notification if can be satisfied by co-relation, the benefit should not be denied to an assessee. As already pointed out in the case in hand, there is a definitive co-relation from the randomly selected document, it was found that the goods which were cleared for export, were taxed under GTA service and appellant is eligible for such refund, I hold that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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