2016 (12) TMI 1471

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appeal is directed against the impugned order dated 30.05.2015 passed by the Commissioner (Appeals), Central Excise and Service Tax, New Delhi. 2.   Brief facts of case are that appellant is a SEZ unit, engaged in the manufacture of films.  In terms of Notification No. 12/2013- ST dated 01.07.2013, the appellant had filed the application claiming refund of Service Tax of Rs. 82,60....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xemption to taxable services provided in SEZ unit or the developer of SEZ unit for authorized operation.  The refund procedure under the said notification is contained in Paragraph III (e) therein, which provides that the refund claim shall be filed within one year from the end of the month, in which actual payment of Service Tax was made by the developer of the SEZ unit to the registered ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tly adhered to by the asessee for the purpose of calming refund.  The condition in clause (f) is to facilitate the Department to scrutinize or to process the refund application.  Thus, the condition for filing the claim on quarterly basis has been provided therein. 5.   Since Clause (f) is procedural in nature and the appellant in this case has compiled with the statutory Prov....