Export service tax refund cannot be denied on curable technical defects where export records and invoices match.

Refund of service tax claimed for export-related services could not be denied on procedural objections where the invoices, export documents, transport records, bills and ledgers were examined and reconciled with the shipping bills. The objection on place of removal was found unsustainable, and the alleged Cenvat credit issue relating to unrelated telephone services was held not to affect the refund claim for the specified export services. A defect in the authorization letter was treated as a curable technical omission because the claim and supporting papers were filed by the admitted authorised signatory and authority was not in dispute. Denial of refund on these technical grounds was unjustified, and the refund was held admissible.

---

---

Issues: Whether refund of service tax claimed under Notification No. 41/2012 dated 29.06.2012 could be denied on procedural or technical objections relating to invoices, export documentation, authorization, and alleged Cenvat credit.

Analysis: The refund claim related to services used for export of iron ore. The objections regarding the invoices and place of removal were found unsustainable, as the export documents, transport records, bills and ledgers had been examined and reconciled with the shipping bills, and the invoices were accepted as being in order. The objection based on alleged Cenvat credit on unrelated telephone services was not connected to the refund claim for the specified export-related services. The defect in the authorization letter was treated as a curable technical omission, since the refund claim and supporting papers were otherwise filed by the admitted authorized signatory and there was no dispute about the authority itself. In such circumstances, denial of refund merely on technical grounds was held to be unjustified.

Conclusion: The refund claim was admissible and the rejection of refund was not sustainable; the assessee succeeded.

---