2023 (11) TMI 463

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Impugned Order 1.  Excise Appeal No. 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ification No.17/2009 indicates that the refund claims have to be filed shipping bill-wise and in case, the refund claimed in a particular shipping bill is less than Rs.500/-, the subject refund is liable to be rejected. 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 (herein....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... after due verification, allot a service tax code (STC) number to the exporter, referred to in clause (c), within seven days from the date of receipt of the said Form A-2; (e) the exporter, referred to in clause (b) or (c) , shall file the claim for refund of service tax to the Assistant Commissioner 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 shal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Name of the Export Council : 4.      Address of the registered/head office of exporter : 5.      Telephone Number and e-mail ID of the exporter : 6.      Division.........Commissionerate............... 7.      Central Excise/Service Tax Registration Number/STC (for merchant exporter) 8.      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 do....