𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The denial of refund on the basis of failure to produce original invoices is a procedural lapse. Certified copies are sufficient unless in-depth inquiries are required as per CBIC circular."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Welspun Global Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is entitled to a refund despite not producing original invoices for Foreign Agent Commission services and CHA services. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Filed a refund claim for Service Tax paid under Business Auxiliary Service on reverse charge, which was denied for procedural reasons.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal referenced M/s. VST Industries Ltd. and emphasized that procedural lapses, such as failure to produce original invoices, can be condoned. Refunds on Foreign Agent Commission are allowed. For CHA services, the Tribunal set aside the Commissioner (Appeals) order, stating it contradicted CBIC Circular guidance. The matter was remanded for verification as per CBIC Circular.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Welspun Global Ltd. vs. C.C.E. & S.T., Rajkot 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 12 January 2023 📜 This ruling underscores that technical lapses like the absence of original invoices should not deny rightful refunds, aligning with CBIC procedural guidance.