2023 (2) TMI 945

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....5 of 2012 has been filed by the Revenue against the same. 2. It is the case of the assessee that it was providing service of Transport of Goods by Road, Mining Services, Renting of Immovable Properties and Supply of Tangible Goods Service and had filed a refund claim on 30.06.2009 under Notification No. 41/2007 dated 06.10.2007 for the period from April 2008 to March 2009. The Deputy Commissioner of Service Tax issued a Show Cause Notice dated 08.02.2011 proposing to reject the refund claim made by the assessee for the reasons that: (i) the assessee's claim was not within sixty days as per Para 2(e) of Notification No. 41/2007 ibid., (ii) the assessee had not produced the certificate from the service providers to the effect that they have ....

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.... the First Appellate Authority has held that the assessee's claim for refund was within the time-frame prescribed under Section 11B of the Central Excise Act, 1944. 4. Heard Shri M. Karthikeyan, Learned Advocate for the assessee and Smt. Sridevi Taritla, Learned Additional Commissioner for the Revenue. 5. After hearing both sides, we find that the only issue to be decided is: whether the appellant was entitled for refund as claimed by it? 6.1 The Learned Advocate for the appellant contended at the outset that though the assessee-appellant had conceded that the refund to the extent disallowed by the First Appellate Authority could be time-barred, the same is being questioned in this appeal, which is a question of law and therefore, there ....

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....ate and only in the form and manner as may be prescribed. The "relevant date" is defined under Explanation (B) to Section 11B of the Act, which means in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of goods Thus, the "relevant date" is relatable to the goods exported. Therefore, the application for rebate of duty shall be governed by Section 11B of the Act and therefore shall have to be made before the expiry of one year from the "relevant date" and in such form and manner as may be prescribed. The form and manner are prescribed in the notification dated 6.9.2004. Merely because in Rule 18 of ....

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....n for refund shall be made under section 11B of the Act. In exercise of the aforesaid powers, Rule 18 has been made and notification dated 6.9.2004 has been issued. At this stage, it is required to be noted that as per Section 11B of the Act, an application has to be made in such form and manner as may be prescribed. Therefore, the application for rebate of duty has to be made in such form and manner as prescribed in notification dated 6-9-2004. However, that does not mean that period of limitation prescribed under Section 11B of the Act shall not be applicable at all as contended on behalf of the appellant. Merely because there is no reference of Section 11B of the Act either in Rule 18 or in the notification dated 6-9-2004 on the applicab....