2016 (8) TMI 945

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....) Shri N K Gupta, Advocate for the Appellants Shri Ranjan Khanna & Shri Amresh Jain, ARS for the Respondent ORDER Both the appeals are taken up together as the issue involved is identical. 2.  As per facts on record, the appellants are engaged in export of Business Auxiliary services and are entitled to rebate of service tax paid on various services in terms of provisions of Ru....

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....il, 2008 to September 2008. Thus the declaration has been filed at a later date after the export of services has taken place. The appellant has placed reliance on the decision of Hon'ble Tribunal in case of Commissioner of Service Tax, Delhi vs. Convergys India P Ltd. (Supra) wherein it has been held that late filing of the declaration as per Notification dated 19.4.05 is only a procedural lap....

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....nbsp;    As is seen from the above, appellate authority did not condone the delay on the ground that there was repeated and purposeful omission in filing the declaration. However, we are informed that out of 15 refund claims of the same assessee, there was delay only in three cases, one of which was the subject matter before the Commissioner (Appeals). As such, the observation of th....

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....roviding for export benefits." 6.  As such, we are of the view that mere late filing of declaration where the Government can verify it subsequently, can not be a ground adopted for denial of the substantive benefit, if otherwise available to the assessee. 7.  At this stage, learned DR informed that as refund was rejected on preliminary ground itself, the documents were not examined....