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2016 (2) TMI 365 - CESTAT CHENNAI

2016 (2) TMI 365 - CESTAT CHENNAI - TMI - 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 Notification No.18/2009 - Held that:- 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 .....

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rder No. 41301 / 2015, 41338-41339 / 2015 - 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 Notification No.18/2009, dated 07.07.2009 due to its ignorance. It paid service tax in respect of services availed from the commission agents engaged abroad for marketing its ready-made garments outside India. When i .....

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ism are not refunded that shall form part 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 Excise Act, 1944 since provision of Central Excise law are adopted by section 83 of the Finance Act, 1944 to give full effect and play to the scheme of taxation under Finance Act, 1994. Learned appellate authority .....

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