TMI Blog2018 (11) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... ujarat High Court in the case of AGB Shipyard Ltd. [2013 (9) TMI 741 - GUJARAT HIGH COURT] has held that non-mentioning of the commission made in the shipping bill is a technical error and since such amount has been paid by the assessee, the refund benefit cannot be denied. Appeal allowed - decided in favor of appellant. - APPEAL No. E/76/2011 - A/87787/2018 - Dated:- 1-10-2018 - Shri S K Mohanty, Member (Judicial) Shilpi Jain, Advocate Mihir Deshmukh, Advocate for Appellant Shri A.B. Kulgod, Asst. Comm. (A.R) for respondent ORDER 1. Rejection of refund claims filed under Notification No.41/2007-ST dated 16/10/2007, as amended, is the subject matter of the present dispute. 2. The authorities below have denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice should be exported by the assessee upon utilisation of the service tax suffered input services. Considering the scope of notification dated 16/10/2007, this Tribunal in the case of Chandrashekhar Exports (supra) has held that even if the refund claim was filed beyond the stipulated period, the benefit cannot be denied, once it is substantiated that the mandatory requirements of the notification have been duly complied with. The relevant paragraph of the said decision is extracted below: 6. On consideration of submissions made by both sides, we find that there is no dispute as to the fact that the appellant had exported the goods and had utilized the services of the service provider for such exports. It is also not in dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund under the aforesaid Notification subject to satisfaction of other conditions stipulated in the Notification. 5.1 The Hon ble High Court of Bombay, which is the jurisdictional High Court, in the case of Uttam Steel Ltd. (supra) has held that when procedure and practice are amended they have to be amended retrospectively and the benefit allowed if the procedures are satisfied. This Tribunal in the case of Sandoz Polymers Pvt. Ltd. (supra) has also held the same view. Further, the CBE C in Circular dated 12/3/2009 cited supra, have also held that the so long as the refund claims is filed within the extended period of time provided for in the Notification, the assessee would be eligible for the benefit of refund, subject to sat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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