Mismatch in export refund records justified rejection of service tax refund claim on input services used for exports.

Service tax refund on input services used for exports was rejected where the invoices filed with the claim related to later periods and did not match the shipping bills submitted in support of the same claim. The mismatch between the export documents and the refund documents meant the claim was not supported by corresponding records, and recovery of the refund was upheld on that basis.

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Issues: Whether the refund claim of service tax on input services used for export was liable to be rejected and recovered on account of mismatch between the invoices and the shipping bills submitted with the claim.

Analysis: The refund claim was filed under Notification No. 17/2009-ST dated 07.07.2009. The invoices produced with the claim pertained to later periods, while the shipping bills enclosed with the claim did not correspond to those periods. The mismatch between the export documents and the refund documents showed that the claim was not supported by matching records, and the finding of the Commissioner (Appeals) was based on this discrepancy.

Conclusion: The refund recovery was justified and the appeal failed.

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