2023 (2) TMI 1043

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellant : Shri Ravi Kapoor, Authorised Representative Present for the Respondent: Shri Bipin Garg & Ms Kainaat, Advocates ORDER The Department has filed this appeal to assail the order dated 31.03.2014 passed by the Commissioner (Appeals) by which the order passed by the Deputy Commissioner sanctioning refund of Rs.53,73,949/- to the respondent has been upheld and the appeal has been....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aim is above 0.25% of FOB value of export. However, the Noticee have not submitted relevant invoices/bills raised by various service providers in respect of various services utilized for export of iron ore fines pertaining to instant refund claim of Rs.93.17,618/- duly certified by the chartered accountant who audit their annual report, as required under the said notification dated 07.07.09." 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dated 23.06.2014. Apart from other factual aspects, the Commissioner (Appeals) also noted that the respondent had filed the refund claim on the basis of quantity of iron ore fines shown in the respective Bills of Lading which were actually loaded /exported. 6. The department has filed this appeal alleging that the findings of the Commissioner (Appeals) are not correct. 7. Shri Ravi Kapoor, l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ued to the respondent, the allegation was that the condition set out in the Notification dated 07.07.2009 that requires, in a case where refund sought is more than 0.25% of the declared Free on Board value of export, a certificate of the Chartered Accountant who audits the annual accounts of the exporter for the purposes of the Companies Act, to be furnished had not been satisfied. The show cause ....