2016 (12) TMI 1471

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....the Respondent  ORDER This 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 clai....

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....ion NO. 12/2013 dated 01.07.2013 provides exemption 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 deve....

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....tained in clause (e), which has to be strictly 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 t....