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TMI Blog2016 (7) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... erification of the claims. Since there is no dispute with regard to the export made or the service tax paid, the non-fulfilment of the conditions in my view is condonable. - the non-fulfilment of the conditions is only a procedural lapse and can be condoned. - Refund allowed - Appeal No.ST/2376/2012 - Final Order No. A/30221/2016 - Dated:- 18-2-2016 - MS. SULEKHA BEEVI, MEMBER(JUDICIAL) Shri T.Jagapathi Rao, Consultant for the Appellant Shri Vikram Kaushik, AR for the Respondent ORDER [Order per: Sulekha Beevi, C.S.] 1. The appellants are manufacturers of granite slabs and are also engaged in exporting these goods. The appellants filed a refund claim dated 28-12-2010 for ₹ 3,30,909/- being the service tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s used for export of goods. These Notifications are 17/2009-ST and 18/2009-ST both dated 07-07-2009. The taxable service of BAS provided by foreign commission agents and used for export of goods is specified in Notification No.18/2009-ST. The Notification grants exemption subject to fulfilment of the conditions /procedures laid down therein. He submitted that the appellant had satisfied all the conditions except the condition of intimating to the Asst/Dy.Commissioner and also filing of returns at the interval of 6 months. He pleaded that the failure to fulfil these conditions was only a procedural lapse and prayed to condone the same. 3. Against this, the learned AR supported the findings in the impugned order. He submitted that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 69 of the said Act. (v) is liable to pay service tax under sub-section(2) of Section 68 of said Act, read with sub-clause (iv) or sub-clause (v) of clause (d) of sub-Rule (1) of Rule 2 of the Service Tax Rules, 1994, for the specified service. (b) the invoice, bill or challan, or any other document issued by the service provider to the exporter, on which the exporter intend to avail exemption, shall be issued in the name of the exporter, showing that the exporter is liable to pay the service tax in terms of item(v) of clause(a). (c ) the exporter availing the exemption shall file the return in form EXP2 every six months of financial year, within fifteen days of the completion of the said six months. (d) the export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Needless to say that exemption/refund /rebate etc. are export oriented schemes. If the fact of export has been established, refund is not to be denied on merely technical interpretation of procedures. In Suksha International Vs UOI 1989(39) ELT 503(SC) the Honble Apex Court has observed that an interpretation unduly restricting the scope of beneficial provision is to be avoided, so that it may not take a way with one hand, what the policy gives with the other. The Honble Apex Court in Mangalore Chemicals and Fertilisers Ltd Vs Dy.Commissioner,1991(55) ELT 437(SC) while drawing a distinction between procedural condition of a technical nature and substantive condition, held that procedural conditions of technical nature can be condoned. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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