2018 (1) TMI 1482

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....t. Shri Satya Pal, AR, for the Respondent. ORDER The brief facts of the case are that the appellant had filed a refund claim of Rs. 25,72,280/- under Notification No. 27/2012, dated 18-6-2012. The refund claim was accompanied by the relevant documents including F.I.R.C. certificate. The refund claim was rejected on the ground that the export turnover was not mentioned in the ST-3 returns ....

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....cted even though they had submitted the certificate of C.A. providing details of export turnover of services. He also placed a copy of C.A. certificate on record. He also referred to a recent order of the Commissioner (Appeals) dated 28-11-2017 in their own appeal, in which the Commissioner (Appeals) had allowed their appeal holding that non-disclosure of export turn-over in ST-3 returns is a proc....

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....respect of the services, for the purpose of computation of total turnover, the value of export services shall be determined in accordance with clause (D) of sub-rule (1) of Rule 5 of the said rules." In the clause (D) of sub-rule (1) of Rule 5, the following formula has been given to define the export services :- "5.(1) (D) "Export turnover of services" means the value of the export service ....

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....vices and receipt of foreign currency exchange had not been disputed. By bringing the condition of non-declaration of export turnover in ST-3 returns, the adjudicating authority as well as the Ld. Commissioner (Appeals) has attempted to bring an extraneous condition, which is not prescribed in the notification. Non-declaration of export turn-over, when there is no allegation of evasion or any othe....