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TMI Blog2022 (9) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.01/2016-ST dated 3rd February, 2016. Rebate claim - appellant had shown that the total export value was of US$ 66,060.00, whereas BRC was submitted for US$ 9950.00 only - HELD THAT:- When the present matter came before the Ld.Commissioner (Appeals), he had no occasion to verify the BRC, which was received by the assesse as the impugned order was passed ex-parte. In view of the overall facts and circumstances of the case and in view of the subsequent amendments, which have been given the retrospective effect and the details as submitted by the appellant, which entitled the appellant for the rebate, the order in hand is hereby set aside and the appeal is allowed by way of remand to the Ld.Commissioner (Appeals), who c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds in terms of the proviso (a) and Explanation (A)(i) of Notification No.41/2012-ST dated 29.06.2012 ; (b) though the appellant had shown that the total export value was of US$ 66,060.00. Out of that, BRC was submitted for US$ 9950.00 only and accordingly, the Ld.Commissioner (Appeals) allowed the proportionate rebate amounting to Rs.24,298/-. 6. Regarding issue No.(a), I find that the said issue in no more resintegra and the same is a settled proposition of law. The refund in respect of services availed by them at the port of export is available to the exporter. Notification No.41/2012-ST (supra) has been given retrospective effect by amendment Notification No.01/2016-ST dated 3rd February, 2016. 7. In view of the Notifications as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20th June, 2012 was amended vide Notification No.01/2016-ST dated 3rd February, 2016 so as to, inter-alia, allow refund or service tax on services used beyond the factory or any other place or premises of production or manufacture of the said goods, for export of the said goods. The said amendment is being given retrospective effect from the date of application of the parent notification, i.e., from the date of application of the parent notification, i.e., from 01.07.2012. Time period of one month is proposed to be allowed to the exporters whose claims of refund were earlier rejected in absence of amendment carried out vide Notification No.01/2016-ST dated 3rd February, 2016. The said change was clarified in terms of the amendment in Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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