GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (11) TMI 1112 - CESTAT MUMBAI

2015 (11) TMI 1112 - CESTAT MUMBAI - TMI - Refund claim - Notification No.41/2007-ST dated 06.10.2007 - export of goods - whether the appellant can get the refund of the amount having filed the refund claim on 31.03.2009 instead of 30.09.2008 - Held that:- There is no dispute as to the fact that the appellant had exported the goods and had utilized the services of the service provider for such exports. It is also not in dispute that appellant is eligible for the refund of the amount of service t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s and the service tax liability has to be paid to the service provider and the same must have been used for the export of the goods which conditions are fulfilled by the respondent. - impugned order is correct and legal and does not require any interference. - Decided against Revenue. - Appeal No. ST/88/10 - Dated:- 28-7-2015 - M. V. Ravindran, Member (J) And C. J. Mathew, Member (T) For the Petitioner : Shri R K Das, Deputy Commissioner (AR) For the Respondent : Shri V B Gaikwad, Adv ORDER Per .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ceived and utilized for the goods exported during the period January 2008 to March 08 on 31.03.2009 which is beyond the period of six months as mandated in Notification No.41/2007-ST dated 06.10.2007 as amended from time to time. He would submit that the first appellate authority has incorrectly appreciated the facts and extended the benefit of Notification which is against the provisions of law. He would submit that the first appellate authority has recorded that the respondent should have file .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ubmit that the dispute is only regarding the time period for filing the refund claim. He would submit that there is no dispute as to the fact that the respondent is eligible for the amount of refund claim. He would submit that the first appellate authority has considered the issue holistically and held that filing of the refund claim is procedural lapse which can be condoned. He would rely upon the decision of this Tribunal in the case of Sandoz polymers Pvt. Ltd. 2013 (30) STR 527 and Raymond L .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vice providers. The dispute is regarding whether the appellant can get the refund of the amount having filed the refund claim on 31.03.2009 instead of 30.09.2008. We find that the first appellate authority has correctly recorded the fact that it is settled principle as to Rules and Notifications are issued from to time to supplement the provisions of main Act and grant of relief of refund of service tax paid on services used in export of goods has to be sanctioned to the respondent when conditio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ded vide Notification No. 17/2009, dated 7-7-2009 so as to allow filing of the refund claim within a period of one year from the date of export of the goods. Inasmuch as the appellant filed the refund claims in July, 2009 for the quarter ending October-December, 2008, the refund claims are within a period of one year from the date of export of the goods. Therefore, the appellant would be eligible for the benefit of refund under the aforesaid Notification subject to satisfaction of other conditio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version