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TMI Blog2017 (7) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... C (AR) 19-05-2017 ORDER Per: Archana Wadhwa A very short issue is involved in the present appeal. The appellant is a registered Unit functioning in a Special Economic Zone. In terms of Notification No.12/2013-ST, dated 01.07.2013, they are entitled to the refund of service tax paid on the specific services so received and utilized by them for export of their goods. 2. In terms of the said not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim on two grounds. One, that the said refund claim is in addition to the refund claim filed earlier for the quarter in question and in terms of the notification an assessee is entitled to file one refund claim in one quarter and secondly, Rent-a-Cab Service did not have the approval of the Committee during the material period and as such, was not related to authorized operations in SEZ. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the condition of the notification requiring filing of quarterly refund claims is a procedural condition, with an intent to avoid multiplicity of the proceedings. The Rent-a-Cab Service could not be included in the earlier refund claim as the same was approved only subsequently but with a retrospective effect, meaning thereby that the said service was a Cenvatable service, requiring refund of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as approved subsequently and as such, the assessee could not have filed the refund claim of service tax in respect of the said services along with their claim filed earlier. Tribunal in the case of Western Cans P. Ltd. (supra) has observed that the condition of filing of refund claims once in a quarter reflects upon the legislative intent to avoid multiplicity of refund claims on a day-to-day basi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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