2016 (2) TMI 258

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....CHNICAL MEMBER For the Petitioner : Shri O.P. Agarwal, C.A. For the Respondent : Shri Rajeev Gupta, Commissioner( A.R.) ORDER PER R.K. SINGH: These appeals are filed against rejection of refund claims of Rs. 51,298/- and Rs. 45,052/- in case of Makers Mart and Rs. 62,109/- in case of Prince Exports. The refund claims were filed in terms of Notification No. 9/2009  ST, dated 03.....

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....mmittee is required to be submitted with the application for refund in terms of para 2 (g) (i) of Notification No. 9/2009ST which was not submitted. As regards the refund of Rs. 62,109/-, it was rejected on the ground of non-submission of list of specified services required in relation to the authorised operations in SEZ as approved by the Approval Committee which was required to be submitted alon....

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....pellant. As regards the ground of non-submission of the approved list of authorised operations which is a condition in notification No. 9/2009 - ST , we find that the issue has been discussed and analysed and settled in favour of the asessees in the case of Intas Pharma (supra) wherein it was held that under : 11. On true and fair construction of Notifications 9/2009 and 15/2009 issued un....

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....rvice Tax provided under Section 7 or 26 of the 2005 Act cannot be so interpreted as to be eclipsed the procedural prescriptions of Notification No. 9/2009 or 15/2009. These Notifications are calibrated to enable recipients of taxable services (exempt from liability to tax under the provisions of the 2005 Act), to claim refund of the Service Tax, wherever assessed and collected by Revenue or remit....