2018 (5) TMI 1864

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....e Appellants are engaged in the manufacture of HDG Tension Bar, Galvanized Mild Steel, Full Threaded Rods etc. classifiable under Chapter 73 of the First Schedule to the Central Excise Tariff Act, 1985. The Appellant being a manufacturer exporter submitted a refund claim on 22/04/2013 in terms of Notification No. 52/2011-ST dated 30/12/2011, as amended, for the Service Tax amounting to Rs. 1,16,9....

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....e appellant assessee failed to submit the original copy of related documents towards export and specific bills/invoices towards payment of Service Tax. Further, the appellant contended that they have filed the documents along with their refund application and have also produced the evidence regarding the receipt of the exported goods and payments received from the foreign buyers. I find that the ....