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2019 (10) TMI 1152 - AT - Service TaxRebate claim - unjust enrichment - user of input services for export of goods - Service tax borne by the Respondent-assessee, on the rent paid by them to Mumbai International Airport Ltd. (MIAL) for its two outlets in the International Airport at the departure terminal - export of goods or not - eligibility of benefit under N/N. 41/2012-ST, dated 29.6.2012. Export or not - whether the sale of goods from these two outlets of the respondent to the passengers going abroad amount to ‘Export”? - HELD THAT:- The respondent-assessee has procured duty/tax paid goods from domestic market and sold them at its departure terminal outlets located in the SHA to the international passengers going abroad. It is true that there was no option for the passengers going abroad but to take the goods out of India which were purchased by them from these two outlets of the respondent-assessee. Although according to the respondent these outlets are not the duty free shops, but had it been a duty free shop still the situation would not have been different - thus, the goods supplied are never cleared for home consumption and the warehoused goods are exported by the Duty Free Shop, therefore the levy Customs duty and of the IGST do not arise. The sale of goods at these outlets at the International departure terminals is an export of goods under Customs Act. The respondent can very well claimed to be an exporter under Section 2(20) of the Customs Act, 1962 since it is the respondent who is the seller and is selling the goods in the SHA at the International departure terminal to the international passengers going abroad. These goods are ultimately taken outside India by those passengers. In this way the passengers can be termed as carrier only and not the exporter of those goods. The exporter is the respondent. Therefore the issue of unjust enrichment will not arise here. The goods sold by the respondent-assessee at its outlets situated at the Security Hold Area at the departure terminal of Mumbai International Airport, are exports and the respondent is an exporter and the respondent-assessee is therefore eligible for rebate under N/N. 41/2012, dated 29.6.2012. Appeal dismissed - decided against Revenue.
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