2017 (5) TMI 1391 - AT - Service Tax

Refund claim - N/N. 41/2007-ST read with N/N. 17/2009-ST - time limitation - Held that - One of the conditions appearing in clause (f) para 2 of the N/N. 17/2009-ST, is that claim for refund shall be availed within one year from the date of export of the said goods. Doubts have been expressed whether the applicability of this notification would be only with respect to such exports which have taken place after the issuance of this notification or would apply also to export prior to 07th July, 2009 - refund claims are filed within the stipulated period of one year, hence allowed. Refund claim - Terminal handling charges - Empty Container Offloading Charges - Transportation Charges (from ICD Delhi to ICD Dadri) - Documentation Charges - Held that - CBEC had issued Circular No.354/256/2009-TRU dated 1st January 2010, vide which the issue no longer survives and the appellant is accordingly held entitled to refund on all the services including Custom House Agent Services. Appeal allowed - decided in favor of appellant.

Summary

Issues involved:
- Dispute regarding rejection of refund claim of Service Tax paid for services availed in the course of export under specific notifications.
- Applicability of Notification No.17/2009-ST to exports prior to its issuance.

Analysis:
1. The appeals were filed against orders rejecting refund claims of Service Tax paid for services used in exports under specific notifications. The Tribunal considered various services like Terminal Handling, Empty Container Offloading, Transportation Charges, Documentation Charges, Custom House Agent Services, and Commission Agent Services.

2. The Tribunal referred to previous rulings in similar cases and the appellant's own case to support the allowance of refund for certain services. It was noted that the CBEC issued a circular clarifying the replacement of the exemption scheme under Notification No.41/2007-ST with Notification No.17/2009-ST. The new notification required refund claims to be filed within one year from the date of export, raising doubts on its retrospective applicability.

3. After examining the matter, the Tribunal found that the new notification simplified the refund scheme without barring its applicability to exports prior to its issuance. The conditions for refund remained similar, with the requirement to file claims within the specified period and no previous claims under the old notification. The Tribunal held the appellant entitled to refund on all services, except for Commission Agent Services paid within the country.

4. Consequently, the Tribunal allowed some appeals in full and others in part, directing the adjudicating authority to grant the refund with interest within 60 days from the date of the order. The decision was based on the clarification provided by the CBEC and the applicability of Notification No.17/2009-ST to the refund claims, ensuring compliance with the specified conditions for eligibility.