2017 (10) TMI 24

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.... Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is directed against Order-in-Appeal No. 40/2012 (H-II) S.TAX dated 19.04.2012. 2. Heard both sides and perused records. 3. The issue that falls for consideration is regarding rejection of refund claim filed by the appellant by both the lower authorities. 4. The appellant is registered as a service provider and has e....

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....that he had discharged the service tax liability under reverse charge mechanism. 5. Ld. Counsel submits that identical issue came up before this Bench in the case of M/s Coromandel Stampings & Stones Ltd., [2016 (43) STR 221 (Tri-Hyd)] and produced a copy of the same and submits that the appeal of the assessee has been allowed. 6. Ld. DR submits that the appellant had filed refund claim unde....

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....anism for the commission paid by appellant. 8. I find that the appellant had filed the refund applications under Notification No. 17/2009 dated 07.07.2009 while he should have filed the refund claim under Notification No. 18/2009. It is the finding of the lower authorities that appellant had not complied with the conditions of Notification No. 18.2009 in order to extending the benefit of refund....

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....it the return in Form EXP-2 as stipulated in sub- clause (c ) of the conditions stated in the Notification. Needless to say that exemption/refund /rebate etc. are export oriented schemes. If the fact of export has been established, refund is not to be denied on merely technical interpretation of procedures. In Suksha International Vs UOI 1989(39) ELT 503(SC) the Hon'ble Apex Court has observed tha....