9911796707
TMI Blog2015 (3) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer and therefore he was required to file a declaration with the concerned jurisdictional Assistant Commissioner which had not been done by them. They had also not obtained the service tax code. Moreover refund claim is required to be filed within two months from the quarter and the first two claims were filed much later. - On going through the appeal memorandum, I find that the appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. The matter had come up for hearing on many occasions in the past. On 23.12.2013, 17.01.2014, the appellant was represented by their advocate but on both the occasions request was made for adjournment and was allowed. On 01.05.2014, 01.08.2014, 17.10.2014 nobody was present nor was there any request for adjournment. Today also when the matter was called nobody is present nor is there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x paid in respect of services provided to an exporter for the export of goods. The Notification provides exemption by way of refund. The refund claims have been rejected on the ground that conditions in Clause 2 (c) (d) (e) have not been fulfilled. For better appreciation the 3 conditions are reproduced below: (c) the exporter who is not registered as an assessee under the Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been exported: Provided that the said goods shall be deemed to have been exported on the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under Section 51 of the Customs Act, 1962 (52 of 1962) 4. In the show-cause notice itself it was stated that appellant was not a registered central excise manufacturer and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants did not take care to fulfill the conditions and there is not even a claim that conditions have been fulfilled subsequently. It cannot be said that these are not substantive conditions for sanctioning of refund. Under these circumstances, I consider that appellant has no case and accordingly the appeal is rejected. (Operative portion of the order has been pronounced in open court on 24. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
