2010 (9) TMI 294

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....f duty and the amount of duty/tax payable on inputs actually required/description, value and the amount of service tax and cess payable on input services actually required to be used in the taxable services to be exported prior to the date of export. The refund claim has been rejected on the ground that appellant did not file the declaration prior to the export of service made by them. The declaration was submitted on17-7-08whereas export of service took place during the period from5-3-07to2-2-08. 2. Heard both the sides. 3. Learned Chartered Accountant on behalf of the appellants submitted that the notification is divided into two parts. The first part gives the conditions to be fulfilled for sanction of refund. The second part ....

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.... I have considered the submissions made by both the sides. As submitted by the learned Chartered Accountant, the requirement of filing declaration has been given under the heading procedure in the notification. Item No. 2 of the notification provides for conditions and limitations and item No. 3 of the notification gives the procedure for claiming the refund. There is a clear division of the conditions to be fulfilled and procedure to be followed. Taking note of this difference in the notification, the Tribunal in the case of CST, Delhi v. Convergys India Pvt. Ltd. reported in 2009 (16) S.T.R. 198 (Tri. - Del.) observed as follows : "The document based verification can be at a latter point of time. In this case, we are concerned onl....