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of <h1>Appeal Dismissed for Failure to Comply with Export Declaration Requirements</h1> <h3>M/s. P & P International Versus CCE, Faridabad</h3> M/s. P & P International Versus CCE, Faridabad - 2015 (39) S.T.R. 520 (Tri. - Del.) Issues Involved:The issue involves the rejection of a refund claim by the Asstt. Commissioner due to the appellant's failure to file a declaration in Form A-2 and obtain an STC code before filing the refund claim, as required by notification no.17/2009-ST dated 7.9.2009.Refund Claim Rejection:The appellant, a Merchant Exporter of automobile parts, filed a refund claim for services used in the export of goods. The claim was based on notification no.17/2009-ST exempting certain services subject to conditions. The appellant did not file the mandatory declaration in Form A-2 or obtain an STC code before filing the refund claim. Consequently, the Asstt. Commissioner rejected the claim, which was upheld by the Commissioner (Appeals).Violation of Procedural Requirements:The appellant argued that the rejection of the refund claim without a personal hearing amounted to a denial of natural justice. The appellant's counsel contended that the matter should be remanded for a de novo decision after granting a personal hearing. However, the Department reiterated that the appellant failed to comply with the requirement of filing Form A-2 and obtaining an STC code before making the refund claim.Decision and Rationale:The Member (Technical) noted that as a Merchant Exporter not registered under the Central Excise Act, the appellant was obligated to file Form A-2 and obtain an STC code before filing the refund claim. Since the appellant did not fulfill these requirements, the rejection of the claim was deemed appropriate. Despite the lack of a show cause notice and personal hearing at the original adjudication stage, the Member held that the non-compliance with filing Form A-2 rendered the refund claim ineligible, thereby justifying the rejection. The appeal was ultimately dismissed based on the failure to meet the mandatory procedural obligations outlined in the notification.
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