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2019 (5) TMI 598

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..... refund claim on the ground that FIRCs statement submitted by the bank did not contained invoice no. is contrary to the procedural requirement in view of clarificatory Circular dated 12.03.2009. Refund allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 87356 of 2018 - A/85849/2019 - Dated:- 6-5-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Kavish Shah, C.A. with Shri Rushabh Gandhi for the Appellant Shri Sudhir B. Mane, Assistant Commissioner, Authorised Representative for the Respondent ORDER Rejection of refund claim against unutilised CENVAT credit availed during export of Information Technology Software Services on the ground that FIRCs received from bank, do not show the invoice detail on the .....

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..... export invoice details as per bank policy/mandate. Appellant assailed the said rejection order before this forum. 3. In the memo of appeal and during the course of hearing of appeal, learned Counsel for the appellant Shri Kavish Shah, and Shri Rushabh Gandhi submitted that in view of clarificatory Circular No. 112/06/2009-ST dated 12.03.2009 issued by the Central Board of Excise and Customs, linkage between export invoice and remittance is not required when FIRCs are issued on consolidated basis to exporters by their customers regularly and refund should be allowed on such certified statements of the claimant, who is required to maintain register showing running account that should reconcile with export and remittance periodically. Placing .....

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..... Heard from both sides at length and gone through the case record and letter received from the appellant s bank M/s Kotak Mahindra Bank, which was taken on record as produced in conformity to Rule 23 of the CESTAT Procedure Rule. As found from the Order-in- Original, it has been noted by the adjudicating authority that claimant had submitted relevant documents for refund claim. In para 3 of the order at point no. XI, copy of export ledger was stated to have been received for refund processing along with export invoices, FIRCs, export register etc. Going by the Circular dated 12.03.2009 such linkage in the FIRCs received by the bank with invoice is not required to be obtained from the running account of bank, if serf certified statement along .....

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