TMI Blog2011 (7) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal against the order-in-appeal No. P-I/VSK/185/2009 dated 29.07.2009 whereby the Commissioner (Appeals) upheld the order of original adjudicating authority with certain modifications. 3. Briefly stated facts of the case are that the appellant a 100% EOU, is engaged in manufacture of Green House in ready to assemble and export the same. The appellant availed the benefit of Notification No. 41/2007-ST dated 06.10.2007. In accordance with the provision of the above Notification they filed a refund claim for Rs.2,99,875/- on 18.11.2008. The original adjudicating authority sanctioned refund of Rs.82,870/- and had rejected the refund claim amounting to Rs.2,17,005/- on two grounds firstly an amount of Rs.76,701/-, as time barred and se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether or not reimbursable, collected by the custom house agent from the exporter in relation to export goods. Other taxable services provided by the said custom house agent and received by the exporter, whether or not relatable to export goods. The contention of the appellant is that the services have been provided by CHA in relation to export of goods of the appellant since the export is to Kenya and the refund of such services provided by a technical testing and analysis agency is allowed as per Sl.3 of Notification No. 41/2007.The learned Consultant also submitted that the lower adjudicating authority has not so far decided the case which has been remanded by the Commissioner (Appeals). 5.The Contention of the department is that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he power of remand by Commissioner (Appeals) has been taken away by amending Section 35A with effect from 11.5.2001 under the Finance Bill, 2001.' Undisputedly the refund is covered under the Notification No. 41/2007 amended vide Notification No. 32/2008 - ST which were provided for filing of refund within six months from the date of last quarter. Undisputedly the refund claim has been for the period from October, 2007 to February 2008 on 18.11.2008 which is beyond six months. Therefore, the same is time barred. Even amending Notification 17/2009 provides for time limit of filing of refund claim within one y ear from the date of export. Firstly the amending Notification was issued after the event of the case and there is no retrospective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (ia) has been inserted vide NTF. NO. 32/2008 dt. 18.11.2008) (ii) the invoice issued by the service provider shall be specific to export goods and shall be in the name of the exporter. 6. Section 65 (105) (zzp) Services provided for transport of said goods from the inland container depot to the port of export- 13. Section 65 (105) (h) Services provided by a custom house agent in relation export goods exported by the exporter. Exporter shall produce,- (i) invoice issued by custom house agent for providing services specified in column (3) specifying: (a) number and date of shipping bill, (b) description of export goods, (c) number and date of the invoice issued by the exporter relating to export goods, (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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