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2012 (12) TMI 157 - HC - Service TaxRebate claim under rule 18 - Duty paid on export of goods - Assessee is engaged in manufacturing yarns for domestic as well as export market - Assessee had filed the appeal before the Tribunal during the year 2010, no order of stay had been obtained against the respondents, with regard to the recovery of the amounts due from the petitioner. Rebate earned by the petitioner, by way of refund of excise duty paid by it, had been adjusted towards the amount of service tax due to the government, under the power conferred by Sec. 87(a) of the Finance Act, 1994, read with Sec. 11 of the Central Excise Act, 1944. Held that:- The alleged service tax dues to be payable by the petitioner, from the amount to be due to the petitioner as export duty rebate, cannot be sustained in the eye of law. The stay petition filed by the petitioner along with the appeal, in Appeal No.ST/217/2010, had been dismissed by the Tribunal, as infructuous, only due to the fact that the amount said to be due from the petitioner had been appropriated by the second respondent. Therefore it is appropriate to set aside the appropriation by the second respondent, towards the alleged liability of the petitioner, from the amount refundable to it, as export duty rebate. Appeal remand back to Tribunal
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