TaxTMI 
TaxTMI 
2016 (9) TMI 1017
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.... duty paid by them on discounts which were passed subsequent to the clearance of the goods from their depots. Out of the said refund claims, the amount of Rs. 25,51,429/- (Appeal No. E/536/2007) and the amount of Rs. 3,99,535/-(Appeal No. E/537/2007) were rejected on the ground of limitation by the authorities below which have been challenged before this forum. 3. The Ld Advocate for the appellant submits that at the time of clearance/transfer of the goods from the factory to depot, duty was paid on the value of the goods arrived at for transfer of the goods without considering the discounts. On sale of the goods from the depots, various discounts were offered by the appellant to the customers/ distributors and on receiving the data on the....
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....s,- (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods,- (i) 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, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goals arc exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the fa....
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....er of Service Tax, Mumbai-I 2015 (39) S.T.R. 754 (Bom.) emphasizing the principle of literal interpretation in a Taxing Statute observed as: "34. It would thus appear that it is settled position of law that in taxing statute, the Courts have to adhere to literal interpretation. At first instance, the Court is required to examine the language of the statute and make an attempt to derive its natural meaning. The Court interpreting the statute should not proceed to add the words which are not found in the statute. It is equally settled that if the person sought to be taxed comes within the letter of the law he must be taxed, however, great the hardship may appear to the judicial mind to be. On the other hand, if the Crown seeking to recover ....