2016 (7) TMI 1078

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... S.No. Claim pertaining to the period Amount claimed 1 01.04.2013 to 30.06.2013 Rs. 1,54,522/- 2 01.07.2013 to 30.09.2013 Rs. 5,09,714/- 3 01.10.2013 to 31.12.2013 Rs. 1,85,973/-   On adjudication of all the above three claims of the appellants, the Asst. Commissioner granted refund of certain amount and rejected the remaining amount on the ground of time barred as under:- S. No. Refund sanctioned Rejected Period involved 1 Rs. 22,536/- Rs. 1,32,016/- 01.04.2013 to 30.06.2013 2 Rs. 4,15,406/- Rs. 94,308/- 01.07.2013 to 30.09.2013 3 Rs. 55,851/- Rs. 1,32,122/- 01.10.2013 to 31.12.2013   Aggrieved by the order of the adjudicating authority, the appellants went in appeal before the Ld. Commissioner (Ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xportation by the proper officer is on 08.07.2013 and date of filing rebate claim is on 02.07.2014, which is well within one year from the date of permission by the proper officer. Therefore, it can be concluded that the date of shipment is the date of export and the rebate claims filed by the appellants are not hit by time limit. He submitted a copy of the Notification No. 41/2012 dated 29.06.12 (superseded Notification No. 52/2011-ST) with regard to rebate of service tax paid on services used for export of goods and relied on para 3(g) of the notification wherein under the explanation part, it is clearly mentioned that for the purposes of this clause the date of export shall be the date on which the proper officer of Customs makes an orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. After hearing both sides. On perusal of OIO s of the adjudicating authority, I find that the claims submitted by the appellants were scrutinized thoroughly as per the para 3 (g) of Notification No. 41/2012-ST and he has taken the date of let export order issued by the proper officer as the relevant date  to come to the conclusion that the refunds are hit by time bar aspect. Section 51 of Customs Act, 1962, is extracted below for better appreciation:- "Section 51: Clearance of goods for exportation:- Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the prope....