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The appellant claimed refund of Service Tax based on actuals and documents as per Notification 41/2012, but the claim was rejected for non-compliance with procedures/conditions in Notification 52/2011. The appellant was neither registered with Central Excise nor had registered service tax code and bank account with Customs, and did not make a declaration in the Shipping Bill. These conditions are essential for granting exemption to prevent misuse. While the Government does not burden exporters with taxes, those seeking notification benefits must comply strictly. The Supreme Court has ruled that to claim notification benefit, strict compliance with its terms is necessary, and words cannot be stretched or added. The lower authority's view rejecting the claim is reasonable, legal and proper, hence the appeal is dismissed.
The appellant claimed refund of Service Tax based on actuals and documents as per Notification 41/2012, but the claim was rejected for non-compliance with procedures/conditions in Notification 52/2011. The appellant was neither registered with Central Excise nor had registered service tax code and bank account with Customs, and did not make a declaration in the Shipping Bill. These conditions are essential for granting exemption to prevent misuse. While the Government does not burden exporters with taxes, those seeking notification benefits must comply strictly. The Supreme Court has ruled that to claim notification benefit, strict compliance with its terms is necessary, and words cannot be stretched or added. The lower authority's view rejecting the claim is reasonable, legal and proper, hence the appeal is dismissed.
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TaxTMI 
TaxTMI 
