TaxTMI 
TaxTMI 
2022 (12) TMI 659
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....eved by the rejection of refund claim of Rs.3,53,884/-. 2. Briefly stated, the facts of the case are that the Appellant had filed refund claim in terms of Notification No.41/2007-ST dated 06.10.2007, as amended by Notification No.3/2008-ST dated 19.02.2008 for rebate of Service Tax on specified services received and used by them for export of Iron Ore Fines during the quarter ended June 2008 to September 2008. Vide the impugned Appellate Order the Ld.Commissioner while rejecting the claim observed that in terms of Condition (iii) of Sl.No.11 of the Schedule to the Notification No.41/2007 dated 06.10.2007 as amended by Notification No.3/2008- ST dated 19.02.2008 requires that for claiming refund of taxable services of GTA under Section 65....
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....relating the quantity exported and the quantity transported along with bill and challans is on record. 4. The Ld. Authorized Representative appearing for the Revenue reiterated the findings of the Ld.Commissioner(Appeals) and submitted that the Appeal filed by the Appellant may be rejected being devoid of any merits. 5. Heard both sides and perused the appeal records. 6. In the present appeal, the appellant is aggrieved by the rejection of refund of Rs.3,53,884/-. The undisputed facts of the case are that the conditions for claiming refund on GTA services as prescribed in the Notification No. 41/2007 dated 06.10.2007 as amended by Notification No. 03/2008 dated 03.02.2008 have not been complied with as the details of the exporter's....
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.... in these proceedings in view of C.B.E. & C. Circular No. 120/01/2010-S.T. dated 19-1-2010. 8. So far as admissibility of Service tax paid on GTA Services is concerned, it is observed that similar refunds were allowed by the Tribunal in the case of Jumbo Mining Ltd. v. CCE Hyderabad (supra) by making following observations in Para 6.2 as follows :- "6.2 It is not disputed that the exported goods are transported from the appellant's factory to kakkinada Port directly. In view of the peculiar nature of the goods. The entire consignments convered by one Shipping Bill cannot be transported by a single lorry, as an export consignment is in the order of 6000 to 8000 tonnes. Therefore, it requires to be aggregated at the Port premises ....
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....n [Notification No. 17/2009- S.T.] whereunder an exporter or his Chartered Accountant is required to certify the invoices about the co-relation and the nexus between the inputs/input services and the exports. The exporters are also advised to provide a duly certified list of invoices. The departmental officers are only required to make a basic scrutiny of the documents and, if found in order, sanction the refund within one month. The reports from the field show that this has improved the process of grant of refund considerably. It has, therefore, been decided that similar scheme should be followed for refund of CENVAT credit under Notification No. 5/2006-C.E. (N.T.). The procedure prescribed herein should be followed in all cases including ....