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TMI Blog2013 (11) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... ter would not be the exporter in the eyes of law. 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 exported. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification received from the Commissioner was also produced and this was also taken on record and took note of by me. Since a lot of time was spent for hearing both sides and discussing various legal provisions and considering the documents before me, I find that appeal itself can be decided since nothing is left for consideration at a later date. Accordingly, the appeal itself is taken up for consideration. 4. The questions raised at the time of last hearing and clarification received are reproduced as under : 1. Whether the Shipping Bills were in the name of M/s Sudalagunta Sugars Ltd., B.N. Kandriga Mandal, Chittoor Dist. (jointly with the third party or independently): Yes. All the Shipping Bills were in the name of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim for Rs. 6,78,106/- on 16.7.2013 which is still pending. There is no dispute that all the Shipping Bills are in the name of respondent only. The only ground for rejecting the refund claim is that Commercial Invoice was raised by M/s INTEREXPORTS. M/s INTEREXPORTS was the person to whom payments were made and the Bills of Lading were also in the name of M/s INTEREXPORTS. 5. Learned AR relied upon extract of Foreign Trade Policy which was extracted in order-in-original and submitted that as per the Foreign Trade Policy, appellant was bound to export by declaring export as third party export . According to the Foreign trade Policy extracted by the original adjudicating authority who has noted that export made by an exporter on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any person holding himself out to be the exporter. Therefore, if the exporter is to be identified as per the Customs Act, the person whose name appears in the Shipping Bills is an exporter of the goods. This conclusion becomes more obvious when we consider the provisions of sub-section (16) which provides entry in relation to goods means an entry made in a bill of entry, shipping bill or bill of export . What Revenue is proposing in this case is going beyond the documents produced before Customs and going beyond a document which is statutorily required and going beyond the document which determines who is the exporter in accordance with statutory provisions. In my opinion, this is not correct. At this stage, it is necessary to consider t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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