TaxTMI 
TaxTMI 
2023 (11) TMI 463
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.... 55811 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 2. Excise Appeal No. 55812 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 3. Excise Appeal No. 55813 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 4. Excise Appeal No. 55814 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 5. Excise Appeal No. 55815 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 6. Excise Appeal No. 55816 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 7. Excise Appeal No. 55817 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 8. Excise Appeal No. 55818 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 9. Excise Appeal No. 55819 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 10. Excise Appeal No. 55820 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 11. Excise Appeal No. 55821 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 12. Excise Appeal No. 55822 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 13. Excise Appeal No. 55823 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 14. Excise Appeal No. 55824 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 15. Excise Ap....
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....We find that for a proper appreciation of the facts of the case, a look at the Notification is required. The relevant extracts of the Notification are reproduced below: " G.S.R. (E) - In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of the Government of India in the Ministry of Finance (Department of Revenue) notification No.41/2007-Service Tax, dated the 6th October, 2007, published in the Gazette of India, Extraordinary, vide number G.S.R. 645(E), dated the 6th October, 2007, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in column (3) of the Table below (hereinafter referred to as specified services) received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as said goods) pertaining to sub-clauses of clause(105) of section 65 of the said Act specified in the corresponding entry in co....
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....sioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture, registered office or the head office, as the case may be, of such exporter in Form A-1; (f) the claim for refund shall be filed within one year from the date of export of the said goods. Explanation.- For the purposes of this clause the date of export shall be the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962 (52 of 1962); (g) for each taxable service specified in column (3) of the said Table, the exporter shall enclose all the documents specified in corresponding entry in column (4) of the said Table and the Form A-1 with the claim of refund; (h) no refund claim shall be allowed if the same is for an amount less than rupees five hundred; (i) where - (A) the total amount of refund sought under a claim is upto 0.25% of the total declared free on board value of export; (B) the exporter is registered with Export Promotion Council sponsored by the Ministry of Commerce or the Ministry of Text....
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....sp; Import Export Code Number.............. 9. Details of Bank Account (Name of Bank, branch address and account number) 10. Details of the refund claim (separately for each Shipping Bill): (Rupees in thousand) S. No. Details of goods exported on which refund of service tax claimed. Details of shipping bill/Bill of export, etc. (2) Details of goods exported. (3) No. Date Date of Let export order. Bill of lading or Airway bill Number. Date. Description of goods exported. Qua-ntity. Unit. FOB value 1 5. Ongoing through the Notification, we find that the Notification does not stipulate that the refund claims should be filed shipping bill-wise.Important conditions that are relevant for the dispute in the impugned case are as follows: (i) Condition No.2(b) provides that a manufacture-exporter who is registered with Central Excise shall use the Form A-1. (ii) Condition No.2(h) provides that no refund claim shall be allowed if the same is for an amount less than Rs.500/-. (iii) Sl No. 10 of the entry in the Form A-1 specifies that details ....