9911796707
TMI Blog2013 (11) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... of 7800 MTs of sugar, the real exporter was Merchant Exporter by name M/s INTER EXPORTS. This conclusion has been reached because in addition to commercial invoice produced at Customs office by the respondent, it was found that there was another invoice raised wherein the respondent's name as well as name of M/s INTEREXPORTS figured and M/s INTEREXPORTS had been shown as exporter. Besides this, Revenue also has taken note of the fact that in the Bills of Lading, M/s INTEREXPORTS was shown as exporter. 2. Heard both sides and considered the submissions in detail. 3. The matter had come up for hearing on 7.8.2013 during which certain queries were raised and learned AR, at that time, had requested short time for getting clarification from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lagunta Sugars Ltd., B.N. Kandriga Mandal, Chittoor Dist.' 'However, in case of Third party exports, the exporter is mentioned as 'M/s Sudalagunta Sugars Ltd., B.N. Kandriga Mandal, Chittoor Dist.' And the Third Party Exporter as 'Interexports, 5, Bhaveshwar Vihar, 383/A, S.V.P. Road, Mumbai - 400004, India'. 4. Wherein pursuance of the order of Commissioner (A) the refund has been already given to the assessee. This office has not given any refund to the claimant i.e., M/s M/s Sudalagunta Sugars Ltd., B.N. Kandriga Mandal, Chittoor Dist. In pursuance of OIA No. 56/2012 (T) CE dated 14.9.2012 passed by Commissioner (Appeals). It is further submitted that M/s Sudalagunta Sugars Ltd., B.N. Kandriga Mandal, Chittoor Dist. Consequent to OIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter to be identified for the purpose of determination of eligibility for export benefits and for this purpose, the third party exporter is required to be mentioned in all the documents. If the Shipping Bills do not contain the name of third party exporter, the third party exporter who is a Merchant Exporter would not be the exporter in the eyes of law. This is what is intended in the extracted portion of the Foreign Trade Policy. As far as the present issue is concerned, in my opinion, what is to be seen is whether the respondent can be considered as exporter and whether in terms of Notification can be considered as eligible for exemption. According to Section 2(20) of the Customs Act, 1962, 'exporter', in relation to any goods at any ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra) case can be applied to the present case. I also consider Notification No. 17/2009-S.T. dated 7.7.2009, amended subsequently under which refund has been made. According to this notification, exemption for the taxable service which is extended in the form of refund is available in respect of taxable service received by exporter of the goods and used for export of the goods. There is no definition in the notification or in the Central Excise Act. Since the refund is for the export of goods, it would be appropriate to take the definition of 'exporter' in the Customs Act for this purpose. In this case, the respondent has fulfilled all the conditions since name of the respondent has figured in the Shipping Bills; the goods have been exporte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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