2016 (2) TMI 365

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.... AC (AR) ORDER The simple case of the appellant is that it had not availed exemption granted by Notification No.18/2009, dated 07.07.2009 due to its ignorance. It paid service tax in respect of services availed from the commission agents engaged abroad for marketing its ready-made garments outside India. When it came to know, that service tax was not payable, it considered that the taxes erroneo....

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....Act, 1944 to give full effect and play to the scheme of taxation under Finance Act, 1994. Learned appellate authority should have examined the claim on the basis of pleading and law relating to refund under Section 11B of the Central Excise Act, 1944. That not being done, the matter needs re-examination in the light of that provision of law. 5. Learned departmental representative, at this stage, ....

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....m of the appellant goes to the root of section 11B which deserves consideration. Reasoning state in this order as above is fortified from the principle laid down in para 9 of the judgment of the Hon'ble High Court of Allahabad. Hon'ble High Court noticed in that case that the taxable services being related to the export for the period Apr,'08 to Jun.'09, appellant was even not enti....