2017 (5) TMI 1137

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....shok K. Arya 1. M/s National Engineering Industries Ltd. is in appeal against the Order-in-Appeal No. 351/2010 dated 27.9.2010 whereunder refund of Rs. 11,11,899/- for the export of services has been rejected. 2. The brief facts are that : (i) The appellant viz. M/s National Engineering Industries Ltd. are agents of M/s Electro Motive Diesel (EMD), USA and they procure orders from Indian Railw....

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....o the appellant as refund on account of export of services. 5.1 After careful consideration of the facts on record and the submissions of both the sides, it appears that the matter is covered by the Tribunal's decision in the appellant's own case vide Final Order No. 52873-52874/2017 (in Appeal No. E/3714/2010-DB & E/30/2011) dated 7.4.2017 whereunder the Revenue was directed to consider the refu....

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....e amount of foreign-exchange shall be released to Indian Railways to pay GMC, USA. In effect, the amount of foreign-exchange was not released to the Indian Railways, which may be treated as the appellant received payment in convertible foreign-exchange. Rule 4 of Export of Services Rules, 2005 provides any service, which is taxable under Clause (105) of Section 65 of the Act, may be exported witho....

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....r that payment would be made to the appellant by convertible foreign exchange from USA company through. Indian Railways, who paid in Indian Rupees as the same amount of foreign exchange was not released by them. It is well settled that machinery of a statue should be interpreted so as to promote the object and purpose of the scheme. Further, once the legislative intention is properly understood, t....