9911796707
TMI Blog2016 (1) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... on for refund requires reconsideration - appeal allowed by way of remand. - ST/86608/2015 - A/88433/16/SMB - Dated:- 15-1-2016 - Shri C J Mathew, Member (Technical) Shri J.H. Motwani, Advocate for the appellant Shri S.L. Karolia, Asstt. Commissioner (AR) for the respondent ORDER The appellant, M/s Hind Aluminium Industries Ltd, had sought refund of tax paid on technical testing and analysis services as well as port services utilised in export of iron ore fines from Visakhapatnam port. The appellant claimed benefit of notification No. 41/2007-ST dated 6th October 2007. The appellant was not registered as provider of service and the claim for refund, as per the notification, could be filed only after obtaining a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e agent were not acceptable as evidence of discharge of tax on usage of port services that were entitled to refund under the notification. 5. Having heard both the sides and perused the relevant records, it is seen that the original authority had rejected the refund claim, without placing the appellant on notice regarding deficiencies, by alluding to limitation and ineligibility for exemption. It is seen that the appellant had, in accordance with the pre-requisite for claiming refund, filed an application for service tax code which, it would appear, was not responded to. It would also appear that it was only owing to the persistent reminders by the appellant that the proper officer was compelled to dispose off the refund claim; and, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent flexibility to those not registered as providers to obtain a code and for such code to be allotted within a specific time, the delay on the part of the proper officer remains unexplained. As that pre-condition exists in conjunction with the manner of preferring a claim, the appellant cannot be faulted for submitting a combined application. Any flaw in such application should have been brought promptly to the attention of the applicant. And as the code is a necessary condition that could originate from the service tax authorities, the limitation period can commence only with reference to the date of allotment. The records do not indicate that information and needs ascertainment. 7. A copy of the refund claim was furnished on 18th Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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