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Appearance:

Shri Tarun Rohtagi, for the Appellants Shri B.B.Sharma, DR for the Respondent CORAM:
Hon'ble Mr. Manmohan Singh, Member (Technical) Date of Hearing/decision: 10.09.2014 FINAL ORDER No.53642/2014 Per MANMOHAN SINGH:
Shri Tarun Rohtagi, CA appeared on behalf of the appellant against Order-in-Appeal No. 55/ST/APPL/DLH-IV/2013 dt.12.8.13 passed by the Commissioner(Appeals), Delhi-IV, Faridabad where refund claim amounting to Rs.72,705/- was rejected on the ground that they have not been able to correlate the invoices with export and certain invoices did not bear import and export code number.

2. Learned CA pointed out the findings of the Commissioner (Appeals) wherein he also referred to para 6 of the Order-in-Original wherein the adjudicating authority has also accepted the documents presented by them and disallowed the refund claim.

3. Short point for determination in this appeal is whether the documents/invoices which were produced by the appellants before the Commissioner (Appeals) as well as adjudicating authority have proper import and export code number in terms of Notification No.17/2009-ST dated 7.7.2009.

4. Learned CA submitted that they have already given details of transactions and courier service from courier agency FedEx that these charges have been incurred on their behalf for the export of books. He pointed out to page 95 of the paper book where invoice No.9-647-2348 and IEC Code 0594015235 has also indicated. Similarly, he also pointed out that at page 9 of the paper book where invoice No.1705 dt.17.4.2010 wherein the import and exporter code number IEC 05940 has been indicated. However, all the invoices are not available on record. However, courier charges bills and receipt are available on record. It is voluminous job. It can be done at the stage of adjudicating authority. It appears that both authorities below have not been able to look into reconciliation leading to denial of natural justice. It is felt that the CA made a valid point if they are given an opportunity, they will be able to reconcile all the invoices bearing import & export code and payment of courier charges.

5. Ld.DR also agreed with the proposal of remand to the adjudicating authority. He requested that these documents must be related to the Notification No.17/2009-ST dated 7.7.2009

6. Heard both sides and have gone through the facts. I agree with the contention of CA that the issue for proper reconciliation could be looked into by the adjudicating authority for proper appreciation. Onus is on the appellant to produce necessary documents before the adjudicating authority alongwith invoices indicating import & export code number so that activities of export could be correlated with the documents and notifications which is mandatory requirement.