2021 (7) TMI 379

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.... an amount of Rs. 1,34,782/- as refund of Service Tax paid on the taxable specified services for export of goods made under Bills of Export claimed by the appellant assessee. Subsequently, the Department filed appeal before the learned Commissioner(Appeals) on the ground that certain shipping bills involving amount of Rs. 80,853/- do not fulfill the conditions as prescribed in Clause (i) of Paragraph 3 of the Notification No.41/2012-ST dated 29.06.2012. The department has also raised the issue that the certificate of the Chartered Accountant as prescribed in sub-clauses (A) & (B) has not been submitted by the claimant. The learned Commissioner(Appeals) allowed the appeal filed by the Department and modified the Order-in-Original on the grou....

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....re the learned Commissioner(Appeals), the grounds taken in the Cross Objection were reiterated and the fact of filing the original copy of the Chartered Accountant's Certificate dated 20.05.2015 filed along with the refund claim was asserted. He vehemently argued that the Memorandum of Cross Objection having been filed on 22.05.2016 is a fact on record, but the learned Commissioner(Appeals) chose to deny even the existence of any such Cross Objection filed by the appellant assessee, which is totally unjustified and uncalled for. 3. Shri K.Chowdhury, learned Authorized Representative, appearing on behalf of the respondent Revenue justified the impugned order and reiterated the department's grounds of appeal before the lower appellate auth....