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2016 (11) TMI 939 - AT - Service TaxRefund claim - N/N. 12/2005-ST dated 19.04.2005 - rebate of the whole of Excise duty on excisable inputs or the whole of the Service Tax on the services used of providing taxable output service which is exported - non-filing of requisite declaration with the Assistant or Deputy Commissioner of Central Excise - Held that: - the appellant had filed the refund and rebate claim on 1st May, 2009 which is within time and they filed declaration as required under N/N. 12/2005-ST subsequently i.e. on 7th May, 2009 i.e. before the adjudication order was passed. We find from the records that both the lower authorities have not considered the issue of eligibility of the refund claim and have rejected the refund claim only a procedural lapse. The Tribunal in the case of Manubhai & Co. Vs. CST, Ahmedabad [2010 (9) TMI 294 - CESTAT, AHMEDABAD] and Kothari Infotech Ltd. vs. Commissioner of Central Excise, Surat [2013 (8) TMI 800 - CESTAT AHMEDABAD] considered the same issue and held that filing of declaration under N/N. 12/2005-ST is merely a procedural requirement, and if there is any delay and same can be condoned and the refund claim is to be processed if otherwise eligible. The ratio of decision of the Tribunal is squarely applicable in this case. Accordingly, we set aside the impugned order, holding that the filing of declaration is a procedural requirement which is condoned and the lower authorities are directed to process the refund claim on its merits in accordance with law.
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