2019 (8) TMI 1187

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....is not prosecuting the matter, I proceed to examine the issue and decide it on merits. Heard Learned DR and perused the records. The issue which falls for consideration is whether the appellant is entitled to refund of Rs. 25,87,200/- as per Notification No. 41/2012-ST. The appellant is an exporter of Barytes which are classified under Central Excise Tariff Heading 251110 and chargeble to nil rate of duty. When these products were exported, the appellant availed the services of various service providers and have paid service charges alongwith service tax on such services. They filed a refund claim for the service tax paid under Notification No. 41/2012-ST dated 29.06.2012 (as amended) in respect of export of 81200 metric tonnes of Barytes p....

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....of shipment and not from the date of issuance of LET Export Order. 5.2 In this regard, I have gone through the Notification and find that as per 3(g) of Notification No. 41/2012-ST dated 29.06.2012, the claim should be filed within one year from the date of export to claim for rebate of service tax paid on the specified services used for export of goods. Since the appellant had not adhered to the conditions specified in the Notification and there is no procedure prescribed in the impugned Notification to condone for late filing of rebate claim. Therefore, the request of the appellant to condone the late filing of claim is not feasible. With regard to applicability of case law cited above, the appellant did not submit the date of sh....

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.... USD 1. 8460784/24.06.2016 1155000 - - 2. 8460784/24.06.2016   PUNB49028/15.06.2017 284980 3. 8460784/24.06.2016   PUNB49027/15.06.2017 199980 4. 8460784/24.06.2016   PUNB49026/15.06.2017 104980 5. 8460784/24.06.2016   PUNB04861/14.09.2017 564980   TOTAL 1155000   1154920 5.4 Since the appellant submitted requisite documentary evidence in respect of short receipt of sale proceeds, I opine that appellant had adhered the conditions laid down in Para(4) of the Notification No. 41/2012-ST and eligible to avail refund of Rs. 3,01,365/-. 5.5 In view of the foregoing discussions, I disallow the refund of Rs. 25,....