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TMI Blog2019 (10) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Authorised Representative, the decision in which a contrary view was taken were those in which the amount claimed was not revised by a subsequent application which had the effect of enhancing the claim itself - the decision cited by Learned Counsel is not a binding precedent for advancing the date of filing of claim for the enhanced amount, and thus, bring the claim within the prescribed period. We modify the impugned order by allowing refund to the extent of ₹ 56,27,388/- while upholding the rejection of ₹ 10,57,754/- - Appeal allowed in part. - Service Tax Appeal No. 85190 of 2017 - A/86289/2019 - Dated:- 22-7-2019 - Hon ble Mr C J Mathew, Member (Technical) And Hon ble Dr. Suvendu Kumar Pati, Member (Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and submits that the restriction, intended to prevent the supplier of services from claiming the refund, did not extend to tax saddled on exporters under reverse charge mechanism. Placing reliance on the decision of the Tribunal in Bharat Heavy Electricals Ltd v. Commissioner of Central Excise, Bhopal [2017 (49) STR 81 (Tri-Del)], which had been also relied upon by the first appellate authority to allow similar claim for the subsequent period, he seeks relief for the appellant. As far as the rejection on the ground of bar of limitation of time is concerned, Learned Counsel places reliance on the decision of the Hon'ble High Court of Madras in Shasun Pharmaceuticals Ltd v. Joint Secretary, MF(DR), New Delhi [2013 (291) ELT 189 (Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termined by strict means that the appellant will be eligible for the benefit of the notification, it is necessary to interpret the wording of the notification so as to achieve the purpose and object for which the notification has been issued. Apex Court in the case of CCE v. Malwa Industries (supra) has held as under : 20. We, as noticed hereinbefore, have no quarrel with the proposition that exemption notification should be construed strictly which means that benefit thereof should not be granted to one, who is not entitled therefor. But it is also true that those who are entitled to the benefit cannot be deprived therefrom by taking recourse to the doctrine of narrow interpretation simplicitor, although the purpose and o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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