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Issues: Whether refund under Notification No. 41/2007-ST dated 06.10.2007 could be denied merely for non-compliance with procedural conditions when the nexus between the input services and export goods was otherwise demonstrable, and whether the matter required remand for verification of corroborative records.
Analysis: The refund claims related to services used for export activity. The rejection by the lower authorities rested mainly on alleged failure to satisfy the documentary conditions in the notification. The records indicated that the relevant invoices, export invoices, shipping bills, lorry receipts and other corroborative documents had not been fully examined. The conditions in the notification were treated as intended to establish the link between the service and the exported goods, and not as rigid requirements defeating refund where that link could be shown by other reliable documents. Since the available material suggested possible correlation between the services and the exports, further verification was necessary.
Conclusion: Refund could not be rejected solely on procedural non-compliance if the nexus was otherwise established. The matter was remanded to the Original Adjudicating Authority for de novo consideration and verification of the documents.
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