TMI Blog2007 (12) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute of export of goods and the alleged irregularity was occurred just introduction of the Notification for rebate on export service, therefore, the Comm. (A) rightly condoned the delay of filing declaration – revenue’s appeal rejected - 232/2007-SM(BR) - 268/2008-SM(BR)(PB) - Dated:- 7-12-2007 - Shri P.K. Das, Member (J) [Order] - 1. The Revenue filed this appeal against the order of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and on perusal of the records, I find that vide Notification No. 12/2005-S.T. dated 19-4-2005, Export of Service Rules, 2005 effective from 15th March, 2005 extended rebate on export services. Para-3.1 of the said Notification provides that the provider of textile (sic) (taxable) service to be exported shall, file a declaration with the jurisdictional Asstt. Commissioner of Central Excise or Dy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the appellants are registered as Software Technology Park Unit and engaged in the export of services. I find that lapse is only procedural in nature and declaration though filed subsequent to export of services can still be verified by the departments and any delay in filing shall not come in the way of substantial benefit if any, arising out of export of services. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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