TaxTMI 
TaxTMI 
2026 (7) TMI 14
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....(impugned order). The Original Authority had examined the claim of refund filed by the appellant and had sanctioned an amount of Rs.15,120/-, however, rejected an amount of Rs.17,13,519/- out of the total claim of Rs.17,28,639/-. 2. The issue, in brief, is that the appellants are engaged in manufacture and export of Potash Feldspar Powder (PFP). They filed refund claim in Form A-1 dt.19.06.2018, which was received in the office of the Refund Sanctioning Authority (RSA) on 26.06.2018. The refund was filed in terms of Notification No. 41/2012-ST dt.29.06.2012 and they had claimed rebate of service tax on the service of 'job work' used for export of PFP. The claim was examined in terms of the provisions of Notification No. 41/2012-ST. The R....
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.... their case. 4. Learned Advocate has reiterated their submissions as made in their appeal memorandum. He has essentially submitted that the approach of the Appellate Authority is too technical and contrary to the policy of the Government to encourage export goods/services. He has also pointed out that conventionally the practice has been to compute the limitation from the end of the quarter and it was impossible to claim refund consignment/ invoice wise. He has also relied on certain case laws, as under, in support that limitation for claim for refund is to be computed from the end of quarter or with reference to date of FIRCs. a) CCE Vs Etisalat Software Solutions [Appeal No. ST/21811, 21813 & 21814/2016-SM CESTAT Bangalore] ....
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....ions and manner which has been specified in the said notification. For the purpose of this dispute, the relevant condition is covered under condition 3(g), which is reproduced below for ease of reference. "(3) the rebate shall be claimed in the following manner, namely: ... (g) the claim for rebate of service tax paid on the specified services used for export of goods shall be filed within one year from the date of export of the said goods." 8. A plain reading of the above provision would indicate that the claim has to be filed within one year from the date of export of the goods. By virtue of explanation, it has also been clarified that the date of export will be the date when the proper officer of Customs mak....
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....that appellant had not adhered to the condition specified in the notification nor there is any procedure for condonation of delay in filing of rebate claim. The appeal was rejected. The relevant para is cited below for ease of reference. "5.5 In view of the foregoing discussions, I disallow the refund of Rs. 25,87,200/- as discussed in Para No. 5.2 and allow the refund of Rs. 3,01,365/- as discussed in Para 5.4. It is clear from the above that the appellant had filed a refund claim after one year from the date of let export order in respect of exported goods. The relevant date to be considered for one year for filing refund claim under Notification No. 41/2012-S.T. is the date of 'let export order'. I have also considered ....