2011 (4) TMI 278

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Imamuddin Ahmed, SDR   Per : Dr. P. Babu;   M/s. Riddhi Siddhi Gluco Biols Limited filed a refund claim for Rs. 2,03,873/- for the quarter July 2008 to September 2008 in respect of the service tax paid on the port services transport of goods etc. The refund claim was rejected on the ground that the appellants failed to submit the proof of authorisation in respect of port serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ls of the export invoices were also not mentioned in the lorry receipt. He also observed that the lorry receipts or invoices issued were unfeasible to co-relate with the export documents. Thus the details required under the Notification No. 3/2008-ST dt. 19.02.2008 were not submitted.   2. Learned advocate Shri Paritosh Gupta, representing the appellants argued that the export invoice of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat there is considerable force in the contentions of the appellants. It is a verifiable fact that documents required under Notification No. 03/2008-ST, as amended from time to time were submitted and had the required details. This will necessarily prove the fulfilment of conditions or otherwise for availing the refund. This will also ensure that no irregularity or deficiencies were found, before ....