2014 (1) TMI 260

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....e blocks to clients situated in China, Poland, Singapore, Hong Kong etc. and used/received certain input service specified under the said Notification, during the course of export of goods and paid service tax thereon. Notification No.41/2007-ST enabled an exporter who is eligible to file a refund claim of service tax to be paid against receipt of specified inputs services during the course of export of goods. While scrutinizing the refund claim application, Revenue noticed that the claim was erroneously filed under the Notification No.41/2007 dated 6.10.2007 which was rescinded on 7th July 2009 and was substituted by Notification No.17/2009-ST, with effect from 7.7.2009. Therefore, a letter dated 24.5.2010 was addressed to the assessee cal....

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....ssessee also submitted proof of having submitted copies of invoices of service provider, details of export, copies of bank statements and certificate of non-availment of cenvat credit etc.; that the adjudicating authority failed to record any substantive objections for rejecting the refund claim; and in the circumstances, rejection of the refund claim is unsustainable. Consequently, the appellate authority set aside the adjudication order and remitted the matter to the primary authority to consider sanction of refund claim, after verifying the relevant documents. 4. It requires to be noticed that if, as was contended by the assessee before the appellate authority and reiterated before me, the assessee did not receive any notice of personal....