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M/s Crest Animation Studios Ltd. Versus Commissioner of Central Excise Mumbai-II

Refund claim - N/N. 12/2005-ST dated 19.04.2005 - rebate of the whole of Excise duty on excisable inputs or the whole of the Service Tax on the services used of providing taxable output service which is exported - non-filing of requisite declaration with the Assistant or Deputy Commissioner of Central Excise - Held that: - the appellant had filed the refund and rebate claim on 1st May, 2009 which is within time and they filed declaration as required under N/N. 12/2005-ST subsequently i.e. on 7th .....

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nder N/N. 12/2005-ST is merely a procedural requirement, and if there is any delay and same can be condoned and the refund claim is to be processed if otherwise eligible. The ratio of decision of the Tribunal is squarely applicable in this case. Accordingly, we set aside the impugned order, holding that the filing of declaration is a procedural requirement which is condoned and the lower authorities are directed to process the refund claim on its merits in accordance with law. - ST/447/10-Mum - .....

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ho reiterates the findings of the lower authorities. 4. On perusal of the records, it transpires that the issue involved in this case is regarding the refund claims filed by the appellant under Notification No. 12/2005-ST dated 19.04.2005 as to rebate of the whole of Excise duty on excisable inputs or the whole of the Service Tax on the services used of providing taxable output service which is exported. It is undisputed that the appellant herein has procured taxable input services as also excis .....

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