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M/s. National Steel and Agro Industries Ltd. Versus C.C.E, Indore

Refund - service tax paid on exports - N/N. 41/2007-ST - time bar - Held that: - the refund will have to be held as filed within time in respect of those exports for which refund stands claimed in the cases, where the service tax involved has been paid within a period of sixty days prior to the date of filing of the refund claim, i.e., 12.02.2009. Accordingly, we remand the matter to the original authority to re-decide the refund claims. - Appeal No. ST/461/2010-CU[DB] - Final Order No. 54916/20 .....

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refund claim for service tax of ₹ 2,19,617/-, dated 06.01.2007. The claim pertains to the period, October, ,2008 to December, 2008 and was filed before the Asst. Commissioner on 12.02.2009. The Asst. Commissioner sanctioned the refund partially. The refund claim pertaining to service tax paid on exports relating to the quarter ending June, 2008 was rejected as time barred. When the Order-in-Original dated 06.059.2009 was challenged before the Commissioner (Appeals), he upheld the order. He .....

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well as service tax of GTA service on reverse charge mechanism, the refund claim pertaining to this period has been filed on 12.02.2009. The claim is to be considered to be filed within time and the refund should be sanctioned to them. Ld. Advocate while arguing the case also placed reliance on the following case laws:- (i) CCEST, Kanpur Vs. Pacific Leather Finishers [2016-TIOL-473-CESTAT-DEL] (ii) Sony India Pvt. Ltd. Vs. CC, New Delhi [2014 (304) ELT 660 (Del.)] (iii) CCE, Pune Vs. Chandrashek .....

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2.2009, the rejection of a portion of the claim as time barred is required to be upheld. He in turn supported his arguments with the following case laws:- (i) Midex Global Pvt. Ltd. Vs. CCE, Indore [2016 (41) STR 125 (Tri.-Del.)] (ii) Spark Engg. P. Ltd. Vs. CCE, Ghaziabad [2013 (31) STR 71 (Tri.-Del.)] (iii) Life Long India Ltd. Vs. CCEST, Meerut-I[2016 (43) STR 314 (Tri.-Del.)] (iv) Pioneer India Electronics (P) Ltd. Vs. Union of India [2014 (301) ELT 59 (Del.)] 5. The time limit for availing .....

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1962 (52 of 1962); In terms of the above provision, the time limit is 60 days from the end of the relevant quarter during which the said goods have been exported. In the present case, the export has taken place during the period April June, 2008. Consequently, as per para 2(e) (supra) the refund claim pertaining to this is required to be filed by 31.08.2008. Since the claim has been filed by 12.02.2009, with reference to the time limit prescribed in Notification, a portion of the claim is time .....

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uired to be paid before the same can be claimed as refund, they have argued that their claim merits sanction. Para 2(e) of the Notification specifies that the refund claim should be filed within a period of 60 days from the end of the quarter in which the exports have been taken place. It is also a condition of the Notification that before claiming refund of the service tax paid on the services used for export of goods, the service tax involved is required to be paid to the Govt. exchequer. In t .....

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se, the right to refund under Notification No.41/2007-ST stands crystalised only when service tax was deposited in December, 2008/January, 2009. It is fair to say that the refund claims are to be filed within sixty days from the date of accrual of such right. It is on record that the claim stands filed on 12.02.2009. Consequently, the claim of refund in respect of those instances where goods have been exported during the period April June, 2008 and the service tax involved stands paid within a p .....

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