TaxTMI 
TaxTMI 
2024 (9) TMI 772
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.... of Notification No. 41/2012-Service Tax dated 29.06.2012. The said claims for refund of Service Tax paid was in respect of the specified input services viz., Postage, Freight and Banking and other Financial (BOF) Services said to have been used by the appellants as input services while exporting medicines during the period from April, 2013 to January, 2014. The details of such refund claims are as under: S. No. Period covered in the refund claim Amount claimed as refund Date of Submission of Refund claim 1 April, 2013 to June,2013 Rs.9,99,183/- 06.06.2018 2 July, 2013 to September, 2013 Rs.10,35,931/- 06.06.2018 3 October, 2013 to December, 2013 Rs.7,51,993/- 06.06.2018 4 January, 2014 Rs.2,36,736/- 06.06.2018 Total Rs.30,23,843/- 2.3 On scrutiny of the aforesaid four refund claims, the original authority i.e., the Deputy Commissioner (CRS), GST & Central Excise, Thane had found that all the said four refund claims are liable to be rejected on the basis of being hit by the limitation of time of one year as prescribed under the law. Therefore, he observed that without going into the merits of t....
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....exporter of goods (hereinafter referred to as the exporter) and used for export of goods, subject to the extent and manner specified herein below, namely :- Provided that - (a) the rebate shall be granted by way of refund of service tax paid on the specified services. Explanation. - For the purposes of this notification,- (A) "specified services" means - (i) in the case of excisable goods, taxable services that have been used beyond the place of removal, for the export of said goods; (ii) in the case of goods other than (i) above, taxable services used for the export of said goods; but shall not include any service mentioned in sub-clauses (A), (B), (BA) and (C) of clause (l) of rule (2) of the CENVAT Credit Rules, 2004; (B) "place of removal" shall have the meaning assigned to it in section 4 of the Central Excise Act, 1944 (1 of 1944); (b) the rebate shall be claimed either on the basis of rates specified in the Schedule of rates annexed to this notification (hereinafter referred to as the Schedule), as per the procedure specified in paragraph 2 or on the basis of documents, as per the procedure spec....
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....oods; (f) amount so calculated as rebate shall be deposited in the bank account of the exporter; (g) shipping bill or bill of export on which rebate has been claimed on the basis of rate specified in the Schedule, by way of procedure specified in this paragraph, shall not be used for rebate claim on the basis of documents, specified in paragraph 3; (h) where the rebate involved in a shipping bill or bill of export is less than rupees fifty, the same shall not be allowed; (3) the rebate shall be claimed in the following manner, namely :- (a) rebate may be claimed on the service tax actually paid on any specified service on the basis of duly certified documents; (b) the person liable to pay service tax under section 68 of the said Act on the taxable service provided to the exporter for export of goods shall not be eligible to claim rebate under this notification; (c) the manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall file a claim for rebate of service tax paid on the taxable service used for export of goods to the Assistant Commiss....
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....ll be self-certified by the exporter and if the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorised by the Board of Directors; (B) the documents enclosed with the claim shall also contain a certificate from the exporter or the person authorised by the Board of Directors, to the effect that specified service to which the document pertains has been received, the service tax payable thereon has been paid and the specified service has been used for export of the said goods under the shipping bill number; (i) where the total amount of rebate sought under a claim is more than 0.50% of the total FOB value of the goods exported, the procedure specified in clause (h) above shall stand modified to the extent that the certification prescribed thereon, in sub-clauses (A) and (B) shall be made by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of the Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961 (43 of 1961), as the case may be; (j) where the rebate involved in a claim is less than rupees five hundred, the same shall not be allowed; (k) the Assi....
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.... have paid service tax, where there is no service tax was payable by them, he had held that the limitation of one year prescribed under Section 11B(1) of the Central Excise Act, 1944 was not applicable. However in respect of all of the input services such as freight and banking and other financial services where the service tax is initially paid by the appellants and subsequently such amount of service tax paid is being claimed as refund, he had held that the time limit of one year is applicable. 6.2 It is the fact on record, that the original authority had scrutinized the refund claim filed by the appellants and after recording his findings that the appellants have not filed refund applications within one time had rejected the refunds. 7. In this regard, I find that in order to claim the refund of service tax paid on the input services on export of goods as per the Notification No.41/2012-S.T. dated 29.06.2012, the requirements are that in respect of various extent/conditions prescribed therein, have to be fulfilled by the claimant/ exporter and the refund shall be granted in the manner specified therein. Further, in terms of Section 11 B of the Central Excise Act, 1944 as m....
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.... judgement of the Hon'ble Apex Court, it transpires that there could be three different types of situations in which the refund of duty/tax could arise viz., (i) unconstitutional levy, i.e., where a provision of the Act under which tax is levied is struck down as unconstitutional for transgressing the constitutional limitations; (ii) illegal levy, i.e., where the duty/tax is collected by the authorities under the Act by mis-construction or wrong interpretation of the provisions of such Act, Rules and Notifications made thereunder or by an erroneous determination of the relevant facts or an erroneous finding of fact; and (iii) An individual assessee pays duty/tax either without protest or after registering his protest, and fights the case at various appellate forums such as first Appellate or second Appellate/Revisional level and gives up the fight, being unsuccessful therein; therefore the said assessee pays the duty/tax demanded or it is recovered from him, as the case may be and the levy of duty/tax becomes final and his claim that the duty/tax is not leviable is finally rejected. But it may so happen that sometime later, the Hon'ble Supreme Court may hold, in the case of some ot....