2016 (12) TMI 994

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....Revenue Shri Lachman Samtani, Consultant for the Respondent ORDER Per Shri H. K. Thakur This Appeal has been filed by the Revenue against Order-in-Appeal No.12/ST/Kol/2014 dated 17.02.2014 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata as First Appellate Authority. In this Order-in-Appeal dated 17.02.2014 First Appellate Authority has allowed the refund claim of Rs. 12....

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....r-in-Original passed by the Adjudicating Authority. It was his case that the vessel s name mentioned in these documents does not tally with the duty paying documents furnished by the Appellant. That there was no one to one co-relation between the input services and the exports made by the Appellant. Ld.AR, therefore, strongly argued to set aside the Order-in-Appeal dated 17.02.2014 and restore Ord....

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....g their refund claim under Order-in-Original dated 22.03.2010. On a specific query from the Bench regarding comparison of documents at Sl.No.14, 15 & 68 of Annexure-II of Order-in-Original, Ld.AR did not have the copies of these documents and the export documents for which the services were availed. 4. Heard both sides and perused the case records. The issue involved in these proceedings is whe....

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.... to be made with respect to exports. This Circular was relied upon by the Appellant before the Adjudicating Authority as mentioned in submissions of the assessee appearing at internal pages 12-14 of the Order-in-Original dated 22.03.2010, but no findings were given by the Adjudicating authority. At the same time Ld.AR appearing on behalf of the Appellant could not produce the required documents be....