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M/s. Salora International Ltd. Versus C.S.T. Delhi

2017 (47) S.T.R. 177 (Tri. - Del.) - Refund claim - export of services - merchant exporter of Mobile Phone - CHA services - Held that: - The para 3 of the notification clearly lays down that the refund shall be filed within one year from the date of export of the goods and explanation attached to the said condition clearly lays down that the date of export shall be the date on which the proper officer of the Customs makes an order permitting clearance of the goods - As regards the condition pres .....

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re it was held that while interpreting a notification number 41/99-CE that conditions of the notification are mandatory and not mere procedural and hence non fulfillment of the same is not condonable. There is no rule for any intendment while interpreting the notification and regard must be had to the clear meaning of the words used therein. - I find that appellant have not admittedly fulfilled the condition 3(j) of the notification which is unambiguous and clear in language. Further, the ap .....

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nd holding Service Tax Registration No. AAACS3041GST004. The appellant has filed refund claim amounting to ₹ 73,872/- and ₹ 2,04,836/- on 19.02.2013 and 19.03.2013 respectively for refund of service Tax paid on input services utilized for the export of goods during the period of February 2012 and April 2012 to June 2012 in Form A 1 under notification No. 52/2011-ST dated 30.12.2011. The appellant had filed refund claim on the ground that they are merchant exporter of Mobile Phone. As .....

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s effected vide Export Invoice No. AAK01100024 dated 13.02.2012 and the let Export order date of the shipping bill no. 7564321 dated 27.02.2012 is 12.12.2012, hence, the relevant date of filing the subject claim for the period of February 2012 should be on or before 11.02.2013. However, as the subject refund claim application had been filed on 19.02.2013 as such, in the instant case, out of the 43 shipping bills, exports made through 15 shipping bills having leo dated before 20.02.2012 are liabl .....

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ot be sanctioned. As regards the balance amount he observed that condition 3(j) of notification number 52/2011 requires an exporter to be registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Textile and in as much as the appellant has not fulfilled the said condition, refund cannot be sanctioned. He accordingly rejected the appeal. Hence the present appeal. 3. After hearing both the sides, duly represented by Shri Vijayan Kr. Khongal, Advocate the Applica .....

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ld not be strictly adopted. As regards, time bar the appellants have contended that is the procedure defect and should not be adopted as a reason for denial of the refund. 4. I find no merits in the above contention of the Ld. Advocate. 5. The para 3 of the notification clearly lays down that the refund shall be filed within one year from the date of export of the goods and explanation attached to the said condition clearly lays down that the date of export shall be the date on which the proper .....

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g refund the exporter is required to be registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Textile. The said condition is a substantive condition for allowing refund claim and being a part of the notification cannot be ignored. The appellant s submission that no such condition stands prescribed in clause 2 & 3 of the notification will not change the scenario in as much as the said condition is also a part of the notification itself. 7. The Tribunal .....

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