2013 (11) TMI 652

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....ise & Service Tax Appellate Tribunal, Principal Bench, New Delhi dated 26.3.2013, by which it has upheld the order passed by the Commissioner (Appeals) and rejected the appeal for refund of Rs.85,291/-. 3. The respondent filed a refund claim on 6.3.2012 in terms of Notification dated 7.7.2009 for Rs.4,76,290/- in respect of the service tax paid on the input services, which were used in the export of goods, exported by them during the period 08.2011 to 10.2011. After processing the refund claim the Original Authority sanctioned the refund of service tax of Rs.4,76,290/- against the service tax paid by the respondent for the services used in the export of goods. Aggrieved the department filed an appeal before the Commissioner (Appeals), wh....

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....asis. 6.3 The respondent has submitted in cross-objections that there have been clerical mistakes in not putting the relevant cenvatable invoices with Shipping Bills mentioned in the statement enclosed with the refund claim. There is no condition in the Notification No.17/2009-ST dated 07.07.2009, that the goods exported should bear a co-relation with the services used as provided by the service providers in respect of the specified services. I find no merit in the submissions of the respondent to the extent that all these were clerical errors. The grounds taken by the appellant department are not based on clerical or typographical errors, but are based on the facts available on record which can not be brushed aside. Facts can not be cha....