TMI Blog2022 (2) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the payment made by the appellant. In this fact, the matter needs to be reconsidered by the adjudicating authority. It is noted that in the peculiar facts of the present case since non-filing of proof of export beyond the control of the appellant, they had also not realized the export proceed the period from payment of duty till adjustment of duty by the department/receipt of export proceed/receipt of proof of export should be deducted for computing the time limit of one year in terms of Section 11B. The matter remanded to the adjudicating authority for passing a fresh order after observance of principal of natural justice - appeal allowed by way of remand. - Service Tax Appeal No.10484 of 2019 - Final Order No. A/10105/2022 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgments:- DEEPAK FERTILISERS PETROCHEM. CORPN.- 2018 (361) E.L.T. 1068 (Tri.-Mumbai) NSP ELECTRONICS LTD.- 2016 (331) E.L.T. 451 (Tri.-Bang.) APTAR BEAUTY HOME INDIA LTD.- 2014 (312) E.L.T. 781 (Tri.-Bang.) IN RE : USV LIMITED- 2010 (261) E.L.T. 767 (COMMR. APPL.) 03. Shri R P Parekh, learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He placed reliance on the following judgments:- GALAXY TRANSMISSION PVT LTD Vs. CCE, DAMAN- A/12579/2021 dated 02.12.2021. MDP INFRA (INDIA) P LTD Vs. CCE- 2019 (29) GSTL 296 (MP) MDP INFRA (INDIA) P LTD Vs. COMMISSIONER- 2021 (48) GSTL J49 (SC) PATEL CONSTRUCTION COMPANY Vs. CST- 2017 (50) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority therefore, the adjudicating authority had no occasion to verify the facts regarding adjustment of duty paid on the audit objection, date of realisation of foreign exchange and submission of proof of export. I also did not find any evidence such as any correspondence regarding adjustment of duty by the department against the payment made by the appellant. In this fact, I am of the view that the matter needs to be reconsidered by the adjudicating authority. I also note that in the peculiar facts of the present case since non-filing of proof of export beyond the control of the appellant, they had also not realized the export proceed the period from payment of duty till adjustment of duty by the department/receipt of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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