Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (11) TMI 221

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Bench has not given any reasoning to hold so while the Tribunal’s judgement in the case of Essar Steel (2010 (9) TMI 334 - CESTAT, AHMEDABAD) is a detailed one. In our view the detailed reasoning given in the judgement in Essar Steel will hold field and has to be followed. - impugned order is incorrect and is liable to be set aside - Decided in favour of assessee. - Appeal No. ST/207/10 - - - Dated:- 21-7-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri L. Badrinarayan, Advocate For the Respondent : Shri R.K. Das, Deputy Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. CEX/Goa/VSK/01/2010 dated 21.01.2010 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r Notification No.41/2007 needs to be adhered to. He also relies upon the final order No.A/301/11/SMB/C-IV dated 20.07.2011 passed by this Bench on the same issue wherein it is held that the period of 60 days has to be computed as per Notification 41/2007. 5. We have considered the submissions made by both sides and perused the records. 6. It is undisputed that appellant is eligible for refund of the amount of service tax which has been paid by him to the service providers and utilized for manufacturing / export of the goods. It is also undisputed that the goods were exported in December 2007 and the refund claim for the said amount was filed on 23.05.2008. The question which falls for our consideration is whether the time period ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fore by extending the benefit of time limit of six months to the quarter ending June 2008 also, the scope of the notification was enlarged. Further I also take note of the fact that clarification was issued by the Board since it was sought in respect of the refund claim for the period ending June 2008. I do not know what view Board would have taken in case a clarification was sought whether the word substituted to have retrospective effect or not, or whether the refund claim filed within six months but after two months and pending should be considered or not. In any case while Board s circular which are favourable to the appellants are to be interpreted liberally, the same is not applicable when the Board restricts the benefit of notifica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n dated 7-4-1997 could have been taken. But by reason of the notification dated 27-11-1997, one seaport and six inland container depots have been added. The last two words in the category of seaport, namely, Tuticorin and Vishakhapatnam had been substituted by the words Tuticorin. Vishakhapatnam and Kakinada. Similarly the last two words, namely, Ludhiana and Hyderabad in the category of inland container depot had been substituted by the words Ludhiana. Hyderabad, Nagpur, Agra, Faridabad, Jaipur, Guntur and Varanasi. It, therefore, cannot be said to be a case where some other seaports or inland container depots have been added for the purpose of extension of the benefit but the newly added seaports or inland container depots had be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... place of two months in this case also. Therefore the whole issue boils down to as to whether the word substitution has to be treated as existing in the original notification under the circumstances or not. Taking note of the fact that Board itself enlarged the scope of notification and extended the benefit for an earlier quarter by issue of a clarification and also the decision of the Hon ble Supreme Court in the case of Indian Tobacco Association wherein retrospective effect was given to the benefit of 2% DEPB benefit to the exporters, I feel that in this case also conclusion has to go in favour of the respondent. Further another point that goes in favour of the respondents as submitted by the learned advocate is the fact that the notif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates