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M/s. Magnum Clothing Pvt. Ltd. Versus Commissioner Of Central Excise, Chennai

2016 (2) TMI 365 - CESTAT CHENNAI

Refund - service tax was paid erroneously - export of services - Period of limitation - Revenue claimed that when the appellant did not follow the route of the notification, its claim is barred by law - it had not availed exemption granted by Notific .....

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High Court of Allahabad. Hon'ble High Court noticed in Addi Industries Ltd. [2014 (4) TMI 844 - ALLAHABAD HIGH COURT] that case that the taxable services being related to the export for the period Apr,'08 to Jun.'09, appellant was even not entitled t .....

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- Dated:- 29-9-2015 - SHRI D.N. PANDA, JUDICIAL MEMBER For the Petitioner : Shri M. Karthikeyan, Adv. For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER The simple case of the appellant is that it had not availed exemption granted by Notifica .....

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ayable, it considered that the taxes erroneously paid is refundable under Section 11B of the Central Excise Act, 1944. 2. Revenue claimed on the other hand that when the appellant did not follow the route of the notification, its claim is barred by l .....

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of the cost of the exported goods, which is prohibited since taxes are not expected to be exported. Therefore, appellant's claim of erroneous payment of tax made and it is an exporter, needs to be considered under section 11B of the Central Excis .....

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is of pleading and law relating to refund under Section 11B of the Central Excise Act, 1944. That not being done, the matter needs re-examination in the light of that provision of law. 5. Learned departmental representative, at this stage, brings out .....

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no refund is permissible. It may be stated that the facts of that case was that the claim related to the period prior to the issue of the notification. But, in the present case, the exports have occurred in three spells. The first period was from 22. .....

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ell was Oct. 10 to Mar. 11. The present claim of the appellant goes to the root of section 11B which deserves consideration. Reasoning state in this order as above is fortified from the principle laid down in para 9 of the judgment of the Hon'ble .....

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