9911796707
TMI Blog2023 (5) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... before April 2008 that should, under the prevailing procedure, have been filed by end of May 2008. By amendment of November 2008, claims were permitted to be filed within six months from the last date of the quarter in which the exports took place and, considering the difficulties expressed by the trade, Central Board of Excise Customs (CBEC) clarified in March 2009 that the new deadlines would be applicable to exports of the last quarter of the financial year preceding the amendment also, subject to such applications having been filed. That the reimbursement scheme, which at the time of effecting the exports requiring claims to be filed within two months from closure of the relevant quarter and, since then, extended to six months from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Ashok Deshpande , Advocate for the appellant Shri K A Jathin , Authorised Representative for the respondent ORDER PER : C J MATHEW M/s Doddanavar Brothers (EOU Division), prompted by the partial rejection of claim for refund of tax charged under Finance Act, 1994 on services procured by them in connection with export of goods, is in appeal with the plea that their application, filed within the time stipulated and limited only to eligible input services in accordance with notification no. 41/2007-ST dated 6th October 2007, should not have been rejected. The appellant is an exporter of iron ore and had, in connection thereof, procured several services, including that of technical testing and analysis on paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs. As such units are, usually, without any domestic offtake that could be used for adjustment of credit of tax paid on input service , the reimbursement offered thereby may have advantages over monetisation of accumulated credit under rule 5 of CENVAT Credit Rules, 2004. 4. It is also of no less import that though the essential principle of not loading taxes onto the value to be charged from customers outside the taxable territory is enabled through several mechanisms, attendant procedures, intended to ensure that the goods/services relating to the reimbursement/monetisation have been deployed for generating exports, are often resorted to for rejection of such claims. The judicial determination of disputes emanating from a much ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd [2006 (204) ELT 517 (SC)] for all beneficial circulars to be intended for retrospective implementation. According to him, it is clear from circular [circular no. 112/6/2009-ST dated 12th March 2009] of the Central Board of Excise Customs (CBEC), elaborating upon the scope of the amendment in the scheme of reimbursement, that claims for exports made in March 2008 - June 2008 could be claimed up to 31stDecember 2008 and that the superseding notification [notification no. 17/2009-ST dated 7th July 2009] , while revising the deadline to one year from the date of export, was also not limited only to exports effected thereafter. Learned Counsel for appellant also placed before us the decision of the Tribunal in Gran Overseas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if paid by way of debit in DEPB book either by reversing the entry or by issuing a fresh DEPB book, as provided in the public notice dated 30-6-2000. Public Notice dated 30-6- 2000 is procedural in nature and it does not make any substantive change in the policy. Procedural laws cannot be equated with substantive laws. Substantive laws are generally not retrospective unless specified to the contrary by the Legislature. Insofar as procedural laws are concerned, they may be retrospective unless shown to the contrary. Otherwise also, once the imported parts which were found to be defective are re-exported, assessee under the policy itself without reference to the public notice would be entitled for adjustment of the duty paid by way of adjustm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the exports took place and, considering the difficulties expressed by the trade, Central Board of Excise Customs (CBEC) clarified in March 2009 that the new deadlines would be applicable to exports of the last quarter of the financial year preceding the amendment also, subject to such applications having been filed. 9. That the reimbursement scheme, which at the time of effecting the exports requiring claims to be filed within two months from closure of the relevant quarter and, since then, extended to six months from closure of the relevant quarter, enabled the appellant, thereby, to seek relief thereon till 30th September 2008 in relation to exports effected till 31st March 2008 is a reasonable deduction. More so, as it is appare ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
