2011 (5) TMI 469

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....se appeals of the assessee are directed against a common order passed by the Commissioner (Appeals) in four appeals filed by the assessee against four separate orders of the original authority. There is no representation for the appellant despite notice, nor any request for adjournment. I have examined the records and heard the learned JDR.   2. The appellant had filed four refund claims w....

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.... tax is filed; and (iii) wherever applicable, a copy of the written agreement entered into by the exporter with the buyer of the goods. The Notification further stipulated that the Assistant Commissioner/Deputy Commissioner of Central Excise shall be satisfied that the services have been actually used for export of the goods.   3. The refund claims were rejected by the Assistant Commission....

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....al and, therefore, the appeals are liable to be dismissed.   4. On a perusal of the grounds of these appeals, I note that the appellant has claimed that they had furnished the necessary documentary evidence to substantiate their refund claims in terms of the Notification. However, the appellant has not disclosed the identity of the documents which are claimed to have been submitted to the ....

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....duction of such documents is only a technical/procedural lapse and the same is condonable. The appellant wants the provisions of the Notification to be construed liberally. I do not think that the above requirements stipulated under the Notification are liable to be relaxed. The condition that the refund claim should be accompanied by documents evidencing export of goods, payment of service tax et....