Refund of service tax on export transportation allowed on practical evidence correlation despite missing invoice details in lorry receipts

Refund of service tax on transportation of exported goods was treated as admissible in principle where lorry receipts did not mention exporter invoice details, because the condition could be satisfied by broadly correlating the transport records, service tax payment, and quantity exported. The Tribunal rejected rigid literal compliance in the context of large consignments moved from mines to port, noting that the evidentiary requirement should be applied practically. The claim was therefore allowed to proceed, subject to verification of the assessee's entitlement by the original adjudicating authority.

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Issues: Whether refund of service tax paid on transportation of exported goods was admissible under the refund notification despite the omission of exporter invoice details in the lorry receipts, and whether the claim was liable to be verified by the original adjudicating authority.

Analysis: The refund claims were rejected solely for non-mention of exporter invoice details in the lorry receipts. The Tribunal noted that the goods were transported in large consignments from mines to port and, in such cases, strict compliance with the particular condition could not be insisted upon. The relevant requirement was capable of being satisfied by broadly correlating the transport evidence, the service tax paid on the transportation, and the quantity exported. The prior Tribunal decisions relied upon supported this approach and treated the condition as one to be tested on a practical and evidentiary basis rather than by rigid literal compliance.

Conclusion: The refund claim was held admissible in principle, subject to verification of the assessee's claim by the original adjudicating authority.

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