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TMI Blog2018 (11) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... g off appeal no. ST/87234/2016-MUM of theirs against the order of the first appellate authority in favour of M/s Flemingo Duty Free Shops P Ltd requires rectification. The dispute that was carried to the Tribunal pertains to eligibility for claim of rebate of tax paid under Finance Act, 1994 on 'renting of immovable property' utilised for export of goods between April 2014 and March 2015 in terms of notification no. 41/2012-ST dated 29th January 2012 as per section 93A of Finance Act, 1994. 2. Narrating the contours of the dispute as presented during the appeal proceeding, not warranting elaboration here, Learned Authorised Representative referred to paragraph 13 to 20 and to paragraph 26 of the final order of the Tribunal which, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings. That, in our opinion, lies within the domain of appellate remedies prescribed in the statute which the present proceedings cannot, and does not, aspire to be. Therefore, a challenge to the finding of the Tribunal that 'duty free shops' are outside the 'taxable territory' should not, by any measure of propriety, be maintainable before us. We do not propose to dilate on that submission in the present application. 4. Rebutting the alleged mistakes enumerated in the present application, Learned Chartered Accountant representing the respondent adverted that it was Revenue which was at variance with the findings of the two lower authorities, who, with no trace of ambiguity, had held the transactions of 'duty free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by further repetition of these oft-reiterated submissions can hardly be labelled as manifest mistake. In confirming the orders of the lower authorities, the Tribunal has impliedly adopted the record of those proceedings as the submissions of Learned Authorized Representative were by no means novel. The cavil of the applicant-Commissioner that the written submissions were not detailed in the order of the Tribunal is borne out by the records but that these were not considered, or that an entirely different outcome may have emerged, is not so apparent. The order of the Tribunal has, with approval, referred to the findings of the lower authorities thus obviating the need for further demonstration of. the submissions having been considered. Ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crutch. It is, therefore, inappropriate on the part of Learned Authorized Representative to suggest that the Hon'ble Supreme Court in re Aban Lloyd Chiles Offshore Ltd, while resolving a dispute on the geographical jurisdiction for levy of tax on tangible goods, did draw the circle within which 'taxable territory' would lie. For the purposes of Finance Act, 1944, with effect from 1st July 2012, 'taxable territory' has a connotation and 'India' has a distinct definition; the equating of the two may well suit the applicant-Commissioner but inappropriate citing would not advance that cause. 8. As to whether that reasoning, if it did impact upon the confirmation of the orders of the two lower authorities, was corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiers of India... 14. Therefore, the Central Government, in view of the above holds that the transactions effected at the Duty Free Shops at the arrival or departure of the International Airports in India, might have taken place within the geographic territory of India, but for the purposes of levy of Customs Duties or any other taxes, the area of Duty Free shops shall be deemed to be the area beyond the customs frontiers of India....' 9. The decision of the Government of India supra is neither binding on us nor should be so construed as to deny the present application which seeks a limited relief within the scope of section 35C(2) of Central Excise Act, 1944. That opinion was also not available to persuade the Tribunal in composing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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