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SRF Ltd. Versus Commissioner of Central Excise And Service Tax, Indore

2015 (12) TMI 1405 - CESTAT NEW DELHI

Denial of refund claim - Notification No.17/2009-ST dated 7.7.2009 - claim for refund on transportation/freight - Held that:- Board Circular seeks to explain the scope of Section 154 of the Customs Act. This provision enables correction of arithmetical mistake in any decision or order passed by the Central Government, Board or any officer under the Customs Act, 1962. The corrigendum dated 14.8.2012 was however explicitly issued in exercise of powers under Section 74 of the Finance Act, 1994. Sec .....

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tains the clear assertion that transportation and freight charges were not incurred on empty containers. - appellant is entitled to succeed. - Decided in favour of assessee. - Service Tax Appeal No. 50571 of 2014-Ex(SM) - Final Order No. A/53519/2015-SM(BR) - Dated:- 24-11-2015 - G. Raghuram For the Appellant : Shri R Krishnan, Adv For the Respondent : Shri Satyavir Singh, Chief Commissioner (AR) ORDER Per G Raghuram The assessee has preferred this appeal against the order dated 24.1.2013 passed .....

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es utilized for export of nylon tile yarn by the appellant, in terms of Notification No.17/2009-ST dated 7.7.2009. On 21.6.2012 the Assistant Commissioner concerned sought a clarification whether the claim for refund on transportation/freight indicated in invoices of CONCOR pertain to transportation of empty containers and was therefore not admissible to refund, to the extent of ₹ 69,826/-. In response to this notice, the appellant on 19.7.2012 addressed the Assistant Commissioner clarifyi .....

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tion of empty containers and that the appellant had failed to provide any clarification in response to the notice dated 21.6.2012 and within the time provided for such response. 3. On 14.8.2012 the primary adjudicating authority in exercise of powers conferred under Section 74 of the Finance Act, 1994 revised the adjudication order dated 24.7.2013. This order noticed receipt of appellants clarification dated 19.7.2012 regarding transportation and freight and consequently rectified the adjudicati .....

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