2014 (12) TMI 1138

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.... Thakur; Appellant has filed this appeal with respect to OIA No. 01-2013-AHD-II-CE-AK-COMMR-A-AHD dated 08.01.2013. The issue involved in the present proceedings is admissibility of refund claim as per Notification No. 41/2007-ST dated 06.10.2007. 2. When the case was called out for hearing none appeared on behalf of the appellant. An adjournment request was received from the Chartered Accou....

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.... undertaking certain verifications. First appellate authority vide OIA dated 09.1.2013 made following observations while rejecting the appeal:-             6.1 The moot issue to be decided in the present case is as to whether the amount of the refund of Rs. 4,22,663/- as claimed by the appellant is admissible to them on the basis of refund ....

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....invoice relating to services utilised. Sufficient if invoice produced since possible to link export goods and service availed with help of invoice. Export invoice to contain all details and invoice numbers be available in receipts issued by service providers and invoice by exporter has corresponding shipping bill/ARE-1. Prima facie refund eligible, however original authority directed to verify cla....

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....pellant have failed to produced required documents, accordingly the adjudicating authority has rejected the case on grounds of non-submissions of the documents and sans the same it could not be ascertained the vital aspects of the admissibility of the refund claim in accordance with the conditions as stipulated in the Notification No. 03/2008-ST dated 19.02.2008, as amended. The appellant have not....