Refund claims under service tax notifications cannot be rejected for conditions not prescribed when required particulars are furnished.

Refund of service tax on input services used for export could not be denied for alleged non-fulfilment of conditions not prescribed in Notification No. 17/2009-ST, where the claimant had furnished the particulars needed to process the claim, including service-provider details, registration, invoices, service descriptions and proof of tax payment. As the notification contained no additional ground for rejection on that basis, the denial was unsustainable. The impugned order was set aside and refund relief was restored with consequential benefits in accordance with law.

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Issues: Whether the refund claim relating to service tax paid on input services used for export could be denied for non-fulfilment of conditions under Notification No. 17/2009-ST dated 07.07.2009, despite the refund application containing the requisite details.

Analysis: The refund application was scrutinised and found to contain the particulars necessary for processing the claim, including details of the service providers, service tax registration, invoices, description of services and proof of tax payment. The adjudicating authority had already accepted the claim in part after examining the material. The notification did not prescribe any additional condition for rejection on the ground relied upon by the appellate authority.

Conclusion: The denial of refund was unsustainable and the appellant was entitled to the refund claim.

Final Conclusion: The impugned order was set aside and the refund relief was restored with consequential benefits in accordance with law.

Ratio Decidendi: A refund claim under a notification cannot be rejected on grounds not prescribed by the notification when the claimant has furnished the particulars required for processing the claim.

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