2018 (10) TMI 169

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.... Kumar, Dy. Commissioner /AR ORDER PER: MR. M.V. RAVINDRAN] 1. These three appeals are directed against Orders-in-Appeal No. 48/2012 (H-III)ST, dated 10.12.2012, 06/2013(H-III)(D)ST & 7/2013 (HIII)( D)ST, dt. 29.03.2013 and 14/2013(H-III)(D)ST, dt. 15.11.2013. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding rejection o....

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....im of refund as there is a violation of conditions of notification No. 52/2011-ST, dated 30.12.2011. It is recorded by the first appellate authority that one of the conditions is that refund claim has to be submitted alongwith documents indicating the connection between the goods exported and the movement thereof to the Port and held that in the case in hand there is lack of clarity and in the abs....

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....o mentioned alongwith name of the consignee. Subsequently, this consignment was brought to CFS and CFS vide shipping bill No. 7006131, dated 06.01.2012, allowed the goods brought in and let export order was given on 18.1.2012, invoice No. 321 was mentioned on the shipping bill. Subsequently, the said cargo was transhipped from CFS to Port by Ambal Transport and it is noticed that all the documents....

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....-Ahd.)]. Hon'ble High Court of Delhi in the case of Wipro Limited vs. Union of India decided on 13.02.2013 (unreported judgment) in appeal No. CEAC 16/2012 has taken a view that the condition mentioned in the notification if can be satisfied by co-relation, the benefit should not be denied to an assessee. As already pointed out in the case in hand, there is a definitive co-relation from the random....