𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund claims for exports cannot be denied based on photocopies of invoices. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. Core Minerals 𝗜𝘀𝘀𝘂𝗲: Refund claims cannot be denied solely for non-submission of original invoices if photocopies meet Notification No. 17/2009-S.T. requirements for services used in exporting goods. Appeal allowed.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that Notification No. 17/2009-S.T. does not mandate original invoices for refund claims. The appellant provided sufficient documents, including photocopies, meeting the Notification's requirements. The rejection by lower authorities was deemed erroneous as it relied on criteria not specified in the subordinate legislation. Refund was granted.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Core Minerals vs. The Commissioner of Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 February 2023 📜 This ruling affirms that refunds cannot be denied solely due to submission of photocopied invoices if the notification requirements are otherwise met.