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2018 (3) TMI 1722 - CGOVT - Service TaxRefund of service tax paid - export of rice - rejection on the ground that the difference between the amount of rebate under the procedure specified in Para 2 and Para 3 is lesser than 20% of the rebate admissible under the procedure specified in Para 2 of N/N. 41/2012- S.T., dated 29-6-2012 - Held that:- On mere reading of the N/N. 41/2012-S.T., it is evident that an option is given to the claimant either to claim rebate of service tax under Para 2 or Para 3 of the said notification. The rebate claim under Para 2 is required to be filed with the concerned Custom House along with shipping bills as per rates specified for different items in the Schedule to the above notification. There is no dispute that in the instant case the rebate claims are not maintainable under Para 3 as the difference between the amount of rebate claimed under Para 3 and the amount of rebate which could be admissible under Para 2 is undoubtedly below 20%. This fact has not been questioned by the applicant also in their revision application. Rebate of service tax under Para 2 can be claimed only from Customs authorities after complying with the procedure laid down under the above notification and rebate of service tax under Para 2 cannot be granted by the Central Excise authorities as customs authorities have only been entrusted under Notification No. 41/2012-S.T. to disburse rebate of service tax as per rates specified in the Schedule a like drawback of duty of customs. Since this restriction is specified in the notification itself, it cannot be relaxed even when the rejected amount of rebate of service tax is lesser than the amount admissible under Para 2 of the notification, as claimed by the applicant. The Government finds that Commissioner (Appeals) has rightly set aside the applicant’s appeal before him and no interference from the Government is warranted - revision application rejected.
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