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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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