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2023 (6) TMI 413
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....some discrepancy in the service bills in as much as the bills do not tally with the form A1 for export submitted by the appellant, the appellant failed to produce registration certificate from export council as required under para 2 (1) (B) of Notification No. 17/2009 - ST dated 07.07.2009. The Mundra port has issued bills to their Mumbai office for the services such as water front charges & weighbridge charge which do not qualify export service. The service of sampling for quality assurance and analysis done for loading of cargo does not qualify under testing & inspection service. The objection about short shipment certificate to be issued by the custom department was not explained and reduced proportionately. The issue of unjust enrichmen....
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....ore, these services are clearly defined as " Technical Inspection and Certification Services" . 2.2 He submits that the lower authorities have wrongly held that their registered Mumbai Office of the appellant which is already having centralized service tax registration cannot be granted this refund, since invoices are issued in their name and also that certain invoices do not tally and that no documents and certificates were given by the appellant is entirely wrong. He submits that all documents and certificates like shortage explanation, disclaimer certificate, tabular chart of invoices and export against the same with shipping bill numbers were all already given with the refund application and also during personal hearing of the refund....
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....rintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both the sides and perused the records. I find that both the lower authorities have rejected the refund claim on various counts as discussed in the above facts and the submission of the Learned Counsel. There is no dispute that the appellant have exported the goods and the services in question were used for export of such goods. I also find that the reason for rejecting the refund claim is all based on small technicalities, for technical lapse substantial benefit of refund of input services for export of goods cannot be denied. 4.1 As regard the classification of input services under po....