2010 (5) TMI 209

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....ORAM: Hon'ble Shri. Ashok Jindal, Member (Judicial) Per: Ashok Jindal        This appeal is filed by the appellant against the rejection of their refund claim. 2. The appellant is the manufacturer of iron and steel products. The appellant filed a refund claim of Rs.2,72,727/- claiming the benefit of exemption Notification No. 41/2007-ST dated 6.10.2007 as ....

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....des. 5. The learned DR appearing for the Revenue submitted that the appellant has claimed the refund for the services of cargo handling services and Clearing and Forwarding services which cannot be allowed as per schedule to Notification No. 41/2007-ST. Hence, the impugned order is to be upheld. 6. On careful examination of the appeal memo and the impugned orders, I find that the refund clai....

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.... in documents and the contents in documents are not covered by the Notification. In the impugned order, it has been further observed that during the personal hearing, the appellant sought time to present evidences of tax being deposited with the exchequer by the service provider. Instead of providing the said evidence, the appellant produced copy of Circular No. 106/09/2008-ST dated 11.12.2008 wit....

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....wed on the basis of invoices not having complete details as required verification cannot be carried by the department on the basis of incomplete invoices.' 8. In the impugned order the refund claim was rejected for non-production of the evidence asked by the Commissioner (Appeals) during the course of personal hearing. In that circumstance it would be appropriate in the interest of justice to r....