2012 (12) TMI 793

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....ssioner (AR) Per: P R Chandrasekharan: The appeal is directed against the Order-in-Appeal No. PIII/RS/183/2012 dated 29.05.2012 passed by the Commissioner of Central Excise (Appeals-III), Pune. 2. The facts relevant to the case are as follows: 2.1 The appellant, M/s Global Advertisement Services Pvt. Ltd., is a unit in the Special Economic Zone and is registered with the Pune-III Commi....

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.... duty. Seeking refund of input service tax credit for the activities undertaken within the SEZs is not consistent with the scheme of refund under rule 5 of the CENVAT Credit Rules, 2004 and accordingly, he rejected the refund claim. 2.2 The appellant preferred an appeal before the lower appellate authority who held that the appellant being a SEZ unit cannot claim refund under rule 5 of the CENV....

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....6.09.2008 wherein the Board has clarified that respective jurisdictional authorities administering service tax should deal with the refund claims filed by the units in SEZ. He also relies on the judgment of the hon'ble apex court in the case of HCL Ltd. vs. Collector of Customs, New Delhi 2001 (130) ELT 405 (SC) and Unichem Laboratories Ltd. vs. Collector of Central Excise, Bombay 2002 (145) ELT 5....

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....cular no. 105/8/2008 dated 16.09.2008 it is for the jurisdictional Excise/Service Tax authorities to deal with the refund claims filed by the SEZ units. Therefore, it is very clear that the appellant is eligible for refund of service tax paid which was not required to be paid under section 11B of the Act itself, provided that the appellant has filed the refund claim within the prescribed time-limi....