TMI Blog2023 (2) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The show cause notice does not allege that the respondent had actually exported lesser quantity of iron ore fines than shown in the shipping bills. Though it was not a charge in the show cause notice, but a finding has still been recorded by the Commissioner (Appeals) that the respondent had filed the refund claim on the basis of quantity of iron ore fines which were actually loaded / exported. The show cause notice is the foundation on the basis of which any order can be passed and in the absence of any allegation in the show cause notice, it is not permissible for the department to raise this ground in the appeal that has been filed. Appeal dismissed. - SERVICE TAX APPEAL NO. 54488 OF 2014 - FINAL ORDER NO. 50132 /202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for export of iron ore fines pertaining to instant refund claim of Rs.93.17,618/- duly certified by the chartered accountant who audit their annual report, as required under the said notification dated 07.07.09. 3. The respondent filed a reply to the show cause notice and ultimately the Deputy Commissioner, by order dated 03.07.2013, sanctioned refund of Rs.53,73,949/- but rejected the claim made by the respondent for refund of Rs. 39,43,669/-. 4. Feeling aggrieved by that portion of the order that rejected the refund claim of Rs. 39,43,669/-, the respondent filed an appeal before the Commissioner (Appeals), who by order dated 23.06.2014 sanctioned the refund. This order has attained finality as no appeal has been filed by the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation was that the condition set out in the Notification dated 07.07.2009 that requires, in a case where refund sought is more than 0.25% of the declared Free on Board value of export, a certificate of the Chartered Accountant who audits the annual accounts of the exporter for the purposes of the Companies Act, to be furnished had not been satisfied. The show cause notice also alleged that the respondent had not submitted the relevant invoices / bills raised by the various service providers in respect of services utilized for export of iron ore fines pertaining to the refund claim. 11. These two charges alleged in the show cause notice have been elaborately dealt with, both by the Adjudicating Authority as well by the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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