TMI Blog2018 (3) TMI 1729X X X X Extracts X X X X X X X X Extracts X X X X ..... t in this case. Even otherwise M/s. Paradeep Phosphate have not claimed any rebate against the service tax paid on the exported goods. The Government finds that the principle of unjust enrichment is not applicable to the rebate of service tax by virtue of proviso to Section 11B(2) of the Central Excise Act which is made applicable to service tax matters by virtue of Section 83 of the Finance Act, 1994. Therefore, while the Government does not agree with the applicant’s claim that Notification No. 41/2012-S.T. is a complete code and Section 11B of the Central Excise Act is not applicable to rebate of service tax, it fully agrees with the applicant’s contention that the rebate of service tax in respect of exported goods cannot be refused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for getting rebate of tax. Accordingly, the appeals were filed by the Department and accepting the above grounds the appeals were allowed by the Commissioner (Appeals-I), Kolkata, vide above referred OIA. Being aggrieved, the applicant has filed the revision application before the Government mainly on the grounds that Notification No. 41/2012-S.T. is a complete code; that there is no condition under this Notification that amount of service tax paid by the claimant cannot be realized from the foreign customers and that the principle of unjust enrichment is not applicable to the rebate claims as per 1st proviso to sub-section (2) of Section 11B of the Central Excise Act, 1944. 3. Personal hearing was offered on 6-2-2018 which was attende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not applicable to the rebate of service tax by virtue of proviso to Section 11B(2) of the Central Excise Act which is made applicable to service tax matters by virtue of Section 83 of the Finance Act, 1994. Therefore, while the Government does not agree with the applicant s claim that Notification No. 41/2012-S.T. is a complete code and Section 11B of the Central Excise Act is not applicable to rebate of service tax, it fully agrees with the applicant s contention that the rebate of service tax in respect of exported goods cannot be refused for the reason that they have recovered freight and service tax amount from the foreign customers. The Commissioner (Appeals) has somehow overlooked the above stated Section 11B(2) of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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