Resp Sir
Refund claimed on account of Export of services with payment of tax. Tax payers provide services of inspections of thermal inspections testing and pipe scanning on ship.
tax payers submit FIRC copy and certificate of Bank statement which shows service providing out of India.
But tax payers could not produced any agreement copy and work order with Exporter company
tax payer produced certificate on his letter head and signing taken from Exporter.
It is fulfill conditions of Export of services with payment of tax without proper agreement or Work order for granting Refund
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