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of <h1>Tribunal remands time-barred appeals, allows others with refund claims for raw materials & finished products</h1> <h3>M/s. R.K. Industries IV Versus Commissioner of GST & Central Excise, Chennai</h3> M/s. R.K. Industries IV Versus Commissioner of GST & Central Excise, Chennai - TMI Issues involved:The case involves the rejection of refund claims of service tax filed under Notification No.17/2009-ST dated 07.07.2009. The issues include the rejection of refund claims on grounds of being time-barred, failure to fulfill conditions of the notification, and discrepancies in the invoices.I. Appeals ST/40017/2014, ST/40018/2014 & ST/40023/2014:Time-barred Refund Claim:The appellant's refund claim was rejected on the basis of being time-barred. The appellant argued that the refund claim should be reckoned from the date of let export order, as per the notification. It was contended that while some shipping bills exceeded the one-year limit, many were within the stipulated time frame. The Tribunal held that claims within the one-year period should be considered, and the matter was remanded for further review by the adjudicating authority.Conditions of the Notification:The second ground for rejection was the failure to fulfill conditions of the notification. The department contended that testing services were only for raw materials and not for finished products. The Tribunal disagreed, stating that even if services were for raw materials, they had a nexus with the manufacturing of finished products, making them eligible for refund.Invoice Discrepancies:Refund claims for certain invoices were rejected due to discrepancies in the addresses on the invoices and the location of the manufacturing unit. The appellant argued that the goods were exported from the same entity, despite differing addresses. The Tribunal held that rejection based on address mismatches was unfounded when there was no dispute regarding services availed and tax paid.II. Appeals ST/40019-40022/2014 & ST/40024/2014:Testing and Analysis Services:In these appeals, refund claims were rejected on the grounds that testing services were only for raw materials and that invoices mentioned a different address than the manufacturing unit. The Tribunal reiterated that services for raw materials still had a nexus with finished products and that the rejection lacked a legal basis.Invoice Address Discrepancy:Similarly, the rejection based on address discrepancies was deemed unjustified when services were availed without dispute. The Tribunal emphasized that the appellant's declaration, as per circular guidelines, should have been considered for refunds below Rs.5 lakhs. Consequently, the impugned orders in these appeals were set aside, and the appeals were allowed with consequential relief.In conclusion, the Tribunal remanded one set of appeals for further review on the time-barred issue and allowed the other set of appeals with consequential relief, emphasizing the eligibility of refund claims for services related to both raw materials and finished products, irrespective of address discrepancies.
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