TaxTMI 
TaxTMI 
2016 (7) TMI 1078
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....ails of the rebate claimed are as under:- 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 ....
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....urther submitted that as per the above details of shipping bill of exports made, it can be derived that date of permitting clearance and loading of goods for exportation 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 He submitted a copy of the Notification No. 41/2012 dated 29.06.12 (superseded Notification No. 52/2011-ST) with regard to rebate of service tax paid on services used for export of goods and relied on para 3(g) of the notification wherein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 explanati....
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.... of issue of let export order. Therefore, the refund rejected by both the authorities is correct and in accordance with law and the impugned order may be upheld. 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 e....
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....stoms makes an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962 (52 of 1962); It is seen that in the definition of "relevant date" u/s 11B , there is a mention that if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded leaves India but on the other hand the notification states that the date of export shall be the date on which the LET export order is given. If a limitation period is sought to be imposed in respect of refund claims, it must be introduced by legislation, given the expropriatory consequences of such a limitation period. There is a body of law that essential legislative policy aspects (period of limi....