9911796707
TMI Blog2023 (3) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... lated to export of goods is not taxable, written a letter dated 25.06.2007 that even though they believe that their services dose not come under service tax net, they decided to take the registration and started paying service tax. They have also stated in the said letter that till clarification on the issue that whether their service is taxable, their payment of service tax may be considered under protest. Thereafter, whatever service tax they have paid, they filed refund claim before the sanctioning authority. The sanctioning authority rejected the claim on the time limit. Being aggrieved by the order-in-original, they filed appeal before the Commissioner (Appeals) who has also rejected the appeals. As regards the said letter of under pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty of excise and interest, if any, paid on such duty in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty and interest, if any, paid on such duty had not been passed on by him to any other person : Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the incidence of such duty and interest, if any, paid on such duty to any other person; (e) the duty of excise and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (f) the duty of excise and interest, if any, paid on such duty borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify : Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of duty and interest, if any, paid on such duty has not been passed on by the persons concerned to any other person. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (B) "relevant date" means, - (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, - (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by the Post Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction; (f) in any other case, the date of payment of duty." From the above proviso under Section 11B(1), the period of one year will not apply if the assessee paid duty under protest. In the present case also, it is not in dispute that service tax was paid under protest therefore, the limitation of one year is prima-facie not applicable. However, before the Adjudicating Authority the appellant have not produced the letter under protest dated 25.06.2007, the learned Commissioner (Appeals) also rejected the submissions of the appellant regarding this under process letter on the ground that it is an after-thought as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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