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2018 (3) TMI 1729 - CGOVT - Service TaxRebate claim - service tax paid on railway freight services used in relation to export of Phospho Gypsum and Gypsum made - rejection on the ground that since the applicant had already recovered freight charges and the service tax paid thereon from its foreign buyers, sanctioning of rebate would entail double benefit to the applicant which is contrary to the provisions of law and M/s. Paradeep Phosphate, who had paid service tax on rail freight, had not given any NOC to the applicant for getting rebate of tax - Held that:- M/s. Paradeep Phosphate Ltd. does not have any objection with the rebate claim filed by the applicant in this case. Even otherwise M/s. Paradeep Phosphate have not claimed any rebate against the service tax paid on the exported goods. The Government finds that the principle of unjust enrichment is not applicable to the rebate of service tax by virtue of proviso to Section 11B(2) of the Central Excise Act which is made applicable to service tax matters by virtue of Section 83 of the Finance Act, 1994. Therefore, while the Government does not agree with the applicant’s claim that Notification No. 41/2012-S.T. is a complete code and Section 11B of the Central Excise Act is not applicable to rebate of service tax, it fully agrees with the applicant’s contention that the rebate of service tax in respect of exported goods cannot be refused for the reason that they have recovered freight and service tax amount from the foreign customers. Revision application allowed.
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