Case Law Details
Core Minerals Vs Commissioner of Service Tax (CESTAT Chennai)
Notification No. 17/2009 dated 07.07.2009 only requires the production of documents and it is not in dispute that the appellant had indeed produced the documents (though a few photocopy of some invoices). Thus, we are of the clear view that the appellant has complied with the requirement of the Notification under which it had claimed the refund. The view, therefore, of the lower authorities that the refund cannot be granted for non-production of original documents / export invoices is not a requirement of the said subordinate legislation.
Accordingly, we are of the view that the authorities below have erred in rejecting the refund claim, for which reason the impugned order, to the extent it is challenged before us, cannot be sustained and consequently, the same is set aside.
FULL TEXT OF THE CESTAT CHENNAI ORDER
This appeal is filed by the assessee against the Order-in-Appeal No. 14/2012 (MST) dated 13.01.2012 passed by the Commissioner of Central Excise and Service Tax (Appeals), Chennai.
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