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2022 (8) TMI 990 - CESTAT KOLKATARefund of Service Tax paid - export of goods made under Bills of Export - Time limitation - validity of refund which is sanctioned for the full year i.e. from 09.04.2014 to 08.03.2015, which is beyond the coverage period of the last month of export i.e. August 2014 - N/N. 41/2012-ST dated 29.06.2012 - HELD THAT:- On bare perusal of the Notification and the amendment thereof makes it abundantly clear that any service which is being received by an exporter of goods and are used exclusively for the export of goods and the Service Tax thereof has been paid, the refunds can be claimed provided that the services are rendered at a place which is neither the factory, nor any other place or premises of production or manufacture. This perusal makes it abundantly clear that the question of the service being rendered pre or post export has no significance. It has also been observed that there is no dispute as to the fact that the goods were exported by the Appellant assessee and the spot in respect of which licence fee has been paid. Paradeep Port Trust has been allotted only for export purposes. Once it is not in dispute that the services are specified for refund purposes and since Service Tax was actually paid on ‘specified service’ pertaining to export activity, in terms of particular scheme of refund under Notification No.41/2012-ST as amended with clarifications, the exporter is eligible for refund - the order passed by the Ld.Commissioner(Appeals) cannot be sustained as substantive benefit should not be denied to an assessee if the conditions are fulfilled. The impugned order is set aside and the order passed by the Ld.Adjudicating authority stands restored - Appeal allowed.
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