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TMI Blog2022 (3) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, in the case of M/S COROMANDEL STAMPINGS STONES LTD. VERSUS THE COMMISSIONER. C.C. E S. T. HYDERABAD -II [ 2016 (7) TMI 780 - CESTAT HYDERABAD] has held that once there is no dispute about the goods to have been exported and the service tax to have been paid by the exporter, the failure to notify the Assistant/Deputy Commissioner by filing form EXP 1 and non submission of return in form EXP 2 as are otherwise required under the exemption notification, cannot lead to denial of the substantial benefit of refund. The said lapse is merely a procedural one and the substantial benefit cannot be denied on technical grounds. The Principle Bench of the Tribunal also in the case of M/S HEG LIMITED VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition, is a deposition on behalf of the appellant that too in the form of affidavit that the burden shall not be remaining with consumers and the entries of profit and loss accounts shall be accordingly changed - the findings of Commissioner (Appeals) with respect to the element of unjust enrichment of the appellant are held merely presumptive in nature. The rejection on said account also is therefore held to be irrelevant. Both the grounds of rejection of refund claim by Commissioner (Appeals) are held irrelevant - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51264 of 2020[SM] - FINAL ORDER No. 50250/2022 - Dated:- 4-3-2022 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Mr. Pulkit Kapoor, C.A. for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more than 10,000 pages were submitted before the Adjudicating Authorities below. The list of such documents is impressed upon to be the part of the record. The copy of EXP-1 and EXP-2 are also mentioned to have been the part of the record. All documents sufficiently prove about the export being made by the appellant. With respect to the second ground of rejection, it is submitted since service tax was already paid along with the interest and even the amount of penalty was also paid in January 2018 that the said payments were shown under indirect expenses in the profit and loss account of that year. Learned Counsel has impressed upon the affidavit of the partner of the appellant where it has been deposed that in the event of getting the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port or airport, as the case may be from where the goods are exported. The condition for availing the said exemption is that the exporter has to produce the consignment note by whatever name called as issued in his name. 6. There is no denial that the appellant had satisfied the compliance of the said substantive condition. There is no denial also for the fact that Form EXP-1 and return in Form EXP-2 have also been filed by the appellant. Commissioner (Appeals) has still rejected the claim on the ground of absence of export documents and as such non-compliance of the condition of notification merely for the reason that the substantive documents were submitted with certain delay. The refund of the tax paid under certain exemption notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he payment of service tax in respect thereof. Also keeping in view the entitlement of the appellant for the exemption as per Notification No. 31/2012-S.T. dated 20th June 2012, it is held that delay in compliance of the conditions of said notification is wrongly held to be a reason to deny/reject the refund of the service tax paid. In view of the case laws discussed above, the rejection on this ground is hereby set aside. 7. Coming to the second ground of rejection, admittedly the service tax stands already paid by the appellant and for the purpose the appellant had to collect the same from the customers. Till that stands paid and is not refunded, to my opinion, there seems no error when the appellant has shown the said under indirect ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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