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2018 (7) TMI 2015 - CESTAT AHMEDABADRefund claim - export of goods - refund claim was rejected on the ground that, by filing two refund claims, the appellant intend to avail double benefit - HELD THAT:- The facts are not in dispute that the goods have been exported for which various input services were used. The appellant filed refund claim only in respect of GTA service though there were other services received by them in connection with export of goods but for those services refund claims could not be filed. However, for left over services, refund claim was subsequently filed. In these facts, only due to reason that appellant filed two different claims instead of one claim, refund could not be rejected. Merely for minor procedural lapse that instead of one claim two claims were filed, the appellants substantial benefit of refund cannot be rejected. Appeal allowed - decided in favor of appellant.
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