TMI Blog2023 (2) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to be made before sanctioning the refund claims. It is observed from C.B.E. C. Circular No. 120/01/2010-S.T., dated 19-1-2010 that exporters were facing certain difficulties in relation to one to one co-relation between input services and the exports made. So far as admissibility of Service tax paid on GTA Services is concerned, it is observed that similar refunds were allowed by CESTAT in the case of Jumbo Mining Ltd. v. CCE Hyderabad [ 2012 (7) TMI 739 - CESTAT, BANGALORE ] by holding that It cannot be the case that the goods are exported from Kakkinada Port without being transported from the factory of the appellants as claimed by them. Therefore, in the peculiar facts and circumstances of the case, the compliance of conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (s) Shri A.Roy, Authorized Representative for the Respondent (s) ORDER The instant appeal has been filed by the assessee, M/s S K Sarawagi Co. Pvt Ltd., assailing the Oder-in-Appeal dated 05.04.2018 passed in appeal filed against de novo Order-in-Original dated 10.03.2016 whereby the assessee is aggrieved by the rejection of refund claim of Rs. 36,00,235/-. 2. Briefly stated the facts of the case are that the Appellant is a merchant exporter and is having their Regd. Office at 1, Sarojini Naidu Sarani (Subham), 5th Floor, Kolkata-700017 and corporate/branch office at 10-1-31, Signature Towers, Level-4, Waltair Apartments, Visakhapatnam, Andhra Pradesh. The Appellant had filed a refund claim in terms of Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim. 4. Heard both sides and perused the Appeal records. 5. It is the case of the Appellant that in case of bulk cargo the goods are to be aggregated at the port premises even before the shipping documents are prepared. The export invoices are prepared only after the iron ore fines are loaded on to the vessel as per the contractual terms and conditions and factors like quality, size, etc which are variable. Reliance was made on the decision of the Tribunal in the case of Jumbo Mining Ltd. vs. CCE [2012 (26) STR 525 (Tri- Bang)] wherein it was held that compliance of condition No. 11 of Notification No. 3/2008 dated 19.02.2008 should be ascertained by broadly correlating the evidence of transport and service tax paid on such transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exports made. The Ld.Counsel for the Appellant brings to the notice of the Bench para 3.2.1 of C.B.E. C. Circular dated 19-1-2010 to argue that self-certification of the exporter or a Chartered Accountant, if given, is sufficient to sanction refund. In para 6.2 of this Circular, C.B.E. C. has clarified that only a broad co-relation of input services and Service Tax paid is required to be made with respect to exports. This Circular was relied upon by the Appellant before the Adjudicating Authority, as mentioned in submissions of the assessee. At the same time Ld. Authorized Representative appearing on behalf of the respondent Revenue could not produce the required documents before the Bench to ascertain as to what extent co-relation c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 9. 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 6-10-2007) which grants refund of service tax paid on services used by an exporter after the goods have been removed from the factory. In Budget 2009, the scheme was simplified by making a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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