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TMI Blog2018 (10) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... liability by the service providers first and subsequently the service recipient in SEZ to claim the said refund after making the payment to the service provider. The said notification, as rightly pointed out by Ld. Counsel, does have a clause for extending the time or condoning the delay in filing the refund claims by the jurisdictional Asst. Commissioner or Dy. Commissioner, as the case may be. In the case in hand, it is noticed that at the time of personal hearing before the jurisdictional Asst. Commissioner, the Counsel for appellant had specifically requested the Asst. Commissioner, to condone the delay made in filing of the refund claims - The adjudicating authority, in the case in hand, despite recording the same and within his aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned in the notification No. 9/2009-ST and notification No. 17/2011-ST. 5. It was brought to my notice by Ld. Counsel that in case of exports the SEZ units, more specifically enjoy a very distinct position and it has been held that no tax is to be paid by the units situated in SEZ and in order to control and monitor the same, notification provided for discharge of tax liability by service providers which has to be claimed as refund by SEZ unit. He would submit that the following case laws indicate that refund cannot be denied citing procedures under the revenue, the notification which is only of facilitative mechanism and SEZ Act has over ride effect. a. Reliance Industries Ltd. vs. CCE, Ahmedabad 2016(41)STR 465 (Tri- Mum) b. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. The said notification, as rightly pointed out by Ld. Counsel, does have a clause for extending the time or condoning the delay in filing the refund claims by the jurisdictional Asst. Commissioner or Dy. Commissioner, as the case may be. In the case in hand, it is noticed that at the time of personal hearing before the jurisdictional Asst. Commissioner, the Counsel for appellant had specifically requested the Asst. Commissioner, to condone the delay made in filing of the refund claims. The adjudicating authority, in the case in hand, despite recording the same and within his authority to condone the delay, did not do so. On merits, it is noticed that appellant is eligible for refund. In my view, the adjudicating authority should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. In the present case the refund claim pertains to the quarter October-December, 2008. The appellant have filed the refund claims on 30-7-2009 for the refund under Notification 41/2007-S.T. The said Notification was amended vide Notification No. 17/2009, dated 7-7-2009 so as to allow filing of the refund claim within a period of one year from the date of export of the goods. Inasmuch as the appellant filed the refund claims in July, 2009 for the quarter ending October-December, 2008, the refund claims are within a period of one year from the date of export of the goods. Therefore, the appellant would be eligible for the benefit of refund under the aforesaid Notification subject to satisfaction of other conditions stipulated in the No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith. 6.2 On the issue and the reliance placed by learned D.R. on the judgement of the Honble Apex Court in the case of N. Ambalal Co (supra) we find that the said judgement of the Honble Apex Court was in respect of benefit of Notification and if the conditions laid down in the Notification are not fulfilled. While in the case in hand the main conditions as laid down in the act are fulfilled i.e. there has to be export of goods and the service tax liability has to be paid to the service provider and the same must have been used for the export of the goods which conditions are fulfilled by the respondent. 7. As issue has already been settled in favour of the appellant wherein it has been held that the time limit prescribed in not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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