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2016 (7) TMI 1078

Refund - Period of limitation - relevant date - Claim of rebate of service tax paid on specified services used for export of goods under Notification No. 41/2012 ST dated 29.06.2012 - Held that:- the claims submitted by the appellants were scrutinized thoroughly as per the para 3 (g) of Notification No. 41/2012-ST and he has taken the date of let export order issued by the proper officer as the relevant date to come to the conclusion that the refunds are hit by time bar aspect. - Held that: .....

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cts of the present case as what was decided in the said case was as to what was the place of removal which is not the case herein. In view of my above discussions, I am of the view that the appellant is correctly and legally entitled for the refund claim. I therefore, allow the appeal of the appellant with consequential relief, if any, in accordance with law. - Refund allowed - Decided in favor of assessee. - ST/40872/2015, ST/40874/2015, ST/40875/2015 - Final Order No. 41108-41110 / 2016 - Date .....

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77; 94,308/- 01.07.2013 to 30.09.2013 3 ₹ 55,851/- ₹ 1,32,122/- 01.10.2013 to 31.12.2013 Aggrieved by the order of the adjudicating authority, the appellants went in appeal before the Ld. Commissioner (Appeals). The Commissioner (Appeals) rejected the appeals and upheld the orders of the adjudicating authority. Hence, the present appeals before this Tribunal. 2. Ld. Counsel, Shri S. Kannappan, Advocate appearing on behalf of the appellant submitted that as per Notification No. 41/201 .....

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07.2014 02.07.2014 He further submitted that as per the above details of shipping bill of exports made, it can be derived that date of permitting clearance and loading of goods for exportation by the proper officer is on 08.07.2013 and date of filing rebate claim is on 02.07.2014, which is well within one year from the date of permission by the proper officer. Therefore, it can be concluded that the date of shipment is the date of export and the rebate claims filed by the appellants are not hit .....

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port order. He relied on the decision of the Mumbai Bench of the Tribunal in the case of Jain Irrigation Systems Ltd. Vs. CCE, Nashik 2016 (41) STR 837 (Tri.-Mum.) in support of his submissions. He therefore, prayed that the impugned order may be set aside. 3. Ld. AR, R. Subramaniyan, AC, appearing on behalf of the Revenue reiterated the findings of the adjudicating authority as well as the first appellate authority. He further submitted that the LAA correctly rejected the refund claim of ₹ .....

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ed for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance and loading of the goods for exportation. A reading of the above makes it clear that the LET Export order precedes the export. In the instant case, the appellants have taken shelter under Section 11B of CEA which has been made applicable to service tax vide Section 83 of Finance .....

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oods for exportation under section 51 of the Customs Act, 1962 (52 of 1962); It is seen that in the definition of "relevant date" u/s 11B , there is a mention that if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded leaves India but on the other hand the notification states that the date of export shall be the date on which the LET export order is given. If a limitation period is sought to be imposed in respect of refund cl .....

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