2025 (11) TMI 1815

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....s of the case are that the Appellant is engaged in export of motor cars through Chennai / Ennore Port falling under Chapter 87 of the Central Excise Tariff. In order to claim refund of service tax under Notification No. 52/2011 ST dated 30.12.2011, the Appellant was required to make a declaration in the shipping bill of export to the effect that the refund of service tax paid on the specified services is being claimed as a percentage of the FOB value of goods exported at the rates mentioned in the notification and that no further refund for such services shall be claimed in terms of the procedure prescribed in para 3 of the said notification. 3. The Appellant after noting that it had failed to make the above declaration for certain expor....

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....ise Export scheme, an export incentive scheme which required the exporter to declare their intent to claim incentive in the shipping Bills. He has informed that when certain exporters missed to declare the same in the Shipping Bills, Higher Judicial Forum in the following cases have held that the benefit cannot be denied owing to the procedural error in not disclosing the intent and directed the Authorities to enable necessary amendments in the Shipping Bills and claim the benefit: - a. Reliance Industries Ltd. (2023 (9) TMI 734) - Gujarat High Court b. Saint Gobain India Pvt. Ltd. (2018 (11) TMI 536) - Kerala High court c. Pasha International (2019 (2) TMI 1187) - Madras High Court 8. Per contra, the Ld. Autho....

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....nabling provision in Section 149 of the Customs Act, but now that E.D.I. system is being followed, the corrections cannot be done. But then, the petitioner cannot suffer for an inadvertent mistake committed by him. 3. The learned counsel appearing for the Writ petitioner points out that in an identical situation, the High Court of Kerala in the decision reported in 2018 (361) E.L.T. 1000(Ker.) (Saint Gobain India Pvt. Ltd., V. Union of India), held as follows:- "6. ... it is the specific contention of the 3rd respondent that there can be no amendment in the shipping bills, since the entire procedure is operated by the system. However, it is stated that the 3rd respondent is ready to issue 'No Objection Certifi....

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....hat the said decision of this Tribunal was rendered in the context of a case where the appellant therein had preferred an application for conversion of shipping bills under NFEI Scheme to drawback scheme and for consequent duty drawback under the provisions of Section 74 of the Customs Act, 1962 read with Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Whereas in the present case, the dispute is on a narrower compass in so far as there is only a request for amending the said shipping bills to obtain input services credit. 13. During the period of dispute Section 149 of the Customs Act, 1962 relating to amendment of documents reads as given below: - "Section 149. Amendment of documents. - Save as otherwise p....