9911796707
TMI Blog2019 (12) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled for refund of Service Tax for transportation of goods by rail which they paid inadvertently. The facts for the matter in brief are as follows. The Appellants are engaged in the manufacture of various kinds of masala products such as Sabji Masala, Choole Masala etc. etc. and for this purpose they purchase agriculture produce which enhances the aroma, flavour, taste etc. of the food e.g. chilly, turmeric, black pepper etc. After mixing them together, the appellant packed the product in pouches and cleared them by naming them as Sabji Masala, Chhole Masala etc. For distributing these products across the country, the Appellants enter into an agreement with 'Gati Kintestsu Express Pvt. Ltd.' (GKEPL) in the year 2012 for transporting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner vide impugned order dated 11.06.2018. 3. I have heard Learned Counsel for the Appellant and Learned Authorised Representative on behalf of Revenue and perused the appeal memo alongwith its annexure and also the synopsis and other documents filed by the respective sides. The Learned Counsel for the Appellant submitted that both the authorities below have gone beyond the show cause notice and the rejection of refund claim has been done on the grounds which are not proposed in the show cause notice. He further submitted that during the course of hearing before the adjudicating authority on 30/09/2013, the appellant was directed to produce the details of the bill of service tax paid by them under reverse charge mechanism and the same was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s below in support of its refund claim. 4. In this matter the refund claimed by the Appellant pertains to 'transfer of goods by rail' which, according to the Appellant, was inadvertently paid by the Appellant although the same was exempted by virtue of Notification No. 25/2012-ST. So far as the submission of documents before the adjudicating authority is concerned, in the absence of any evidence to the contrary produce by Revenue, in view of the facts herein it is established that the said letter dated 04.10.2013 alongwith invoices was submitted by the Appellant before the passing of the Order-in-Original dated 11.10.2013 but despite that the same was not taken into consideration by the Adjudicating Authority. I find that despite recording ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alcoholic beverages. The definition of 'Foodstuff' has not provided anywhere in the Finance Act, 1994. The word 'food stuff' which has been used of in Clause (i) of Serial No. 20 of the aforesaid notification is 'inclusive' and not 'exhaustive'. It is general principle of interpretation that the word 'includes' or 'including' when used, enlarges the meaning of the expression defined so as to comprehend not only such as things as they signify according to their natural import but also those things which the clause declares that they was included. It also means that the legislature does not intend to restrict the scope of the clause. It makes the definition enumerative but not exhaustive. That is to say, although the term will retain its ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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