2018 (3) TMI 1722

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....licant filed two refund claims on 10-10-2014 for Rs. 7,70,432/- under the provisions of Notification No. 41/2012-S.T., dated 29-6-2012 in respect of Service Tax paid on services used in the export of rice. However, out of the total amount of Rs. 7,70,432/-the Assistant Commissioner sanctioned the rebate of service tax for Rs. 4,77,779/- only and rejected the remaining claim of Rs. 2,92,653/-. Out of the rejected claim of Rs. 2,92,653/-, the claim of Rs. 1,79,962/- was rejected on the ground that the difference between the amount of rebate under the procedure specified in Para 2 and Para 3 is lesser than 20% of the rebate admissible under the procedure specified in Para 2 of Notification No. 41/2012- S.T., dated 29-6-2012. The applicant's ap....

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....ue before the Government is whether the rebate of service tax can be allowed under Para 2 of the above notification at this stage after it has been already rejected by the Assistant Commissioner and the Commissioner (Appeals). 5. On mere reading of the Notification No. 41/2012-S.T., it is evident that an option is given to the claimant either to claim rebate of service tax under Para 2 or Para 3 of the said notification. The rebate claim under Para 2 is required to be filed with the concerned Custom House along with shipping bills as per rates specified for different items in the Schedule to the above notification. Whereas the rebate claim of service tax under Para 3 is to be claimed from the jurisdictional Assistant/Deputy Commission....