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2016 (11) TMI 523 - CESTAT NEW DELHI

2016 (11) TMI 523 - CESTAT NEW DELHI - tmi - Refund of Service tax - paid on specified services in terms of the provisions of Notification No.41/2007-ST 6.10.2007 - Non-fulfillment of condition contained in proviso (e) to para (1) of Notification that the goods exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise and Service Tax Drawback Rules, 1995 - Held that: - the present bunch of appeals are being repeatedly adjourned at the requ .....

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his fact itself leads to the conclusion that the issue stand decided against the assessees by the above referred decision in the case of Art & Craft Inc. & Others Vs. CCE, Jaipur-II and this fact stands accepted by the Id. Advocates representing the assessees. - The goods having been exported under claim of drawback is a violative of the condition I (e) of the Notification, thus leading to the fact of non-refund of service tax paid on various services utilised at the port area for the export .....

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ome filed by the assessees and some by the Revenue, involve identical issue and as such all the appeals are disposed of by a common order. 2. The appellants/respondents are exporters and filed refund claims in respect of Notification No.41/2007-ST06.10.2007. The said Notification allows refund of service tax paid on various services utilised at port area for export of the goods However there are certain conditions in the Notification, which are required to be fulfilled before such refund claims .....

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1013-51019/2016, dated 10.03.2016 passed in the case of Art & Craft Inc. & Others Vs. CCE, Jaipur-II is taken into consideration. All the issue raised by the Id. Consultant and Id Advocates appearing for the assessees today were considered by the Tribunal in the said decision and the same were not appreciated by the Bench In as much as it is an admitted case of export of goods under drawback, the Tribunal held that the said condition I(e) of the first proviso of the Notification does not .....

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was held inapplicable to the facts of the present exporters in as much as the same was passed in different facts and circumstances. Alf Id. Advocates though agree that the issues stand decided by the above referred decision in the case of Art & Craft Inc, & Others Vs. CCE, Jaipur-Il (supra), but drew our attention to the earlier orders of the Tribunal allowing refund claims in such decisions. On going through the said decisions, it is found that they are passed by Single Member Bench of .....

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