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TMI Blog2023 (11) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... ing bill. Therefore, a conjoint reading of the Notification and the Form A-1 appended to the Notification, gives an unambiguous and the only understanding that there is no restriction on the number of shipping bills in a refund claim. The only condition mentioned at 2(h) being that no refund claim shall be allowed if the same is for an amount less than Rs.500/-. Therefore, the reasoning given in the impugned order is not in tune with the wordings of the Notification. There is no prescription in the Notification that the refund claims should be filed shipping bill-wise and that the Condition No. 2(h) should be read to mean per shipping bill. Appeal allowed. - MR. S. S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Sunil Arora, Advocate for the Appellant Shri Pawan Kumar, Authorised Representative for the Respondent ORDER The appellant, M/s Cosmo Ferrites Limited, is engaged in the manufacture and export of soft ferrites powder and soft ferrites components; the appellant has filed various refund claims, with the Deputy/ Assistant Commissioner of the Central Excise Division, during the period October 2008 to March 2011 claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHD-1/12 dated 11.10.2012 16. Excise Appeal No. 55826 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 17. Excise Appeal No. 55827 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 18. Excise Appeal No. 55828 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 19. Excise Appeal No. 55829 of 2013 OIA No.178-192/ST/CHD-1/12 dated 11.10.2012 2. Shri Sunil Arora, learned Counsel for the appellant submits that refund claims have been processed after the due verification report submitted by the jurisdictional Range Officer; the authorities down below erred in rejecting part of the refund where the amount in each of the shipping bills was less than Rs.500/-; the authorities have misread the Notification No.17/2009 dated 07.07.2009 stating that in respect of each of the shipping bills, the amount of refund claim should be less than Rs.500/-; the unambiguous language in the Notification which provides that details of refund claim should be given in Proforma sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) pertaining to sub-clauses of clause(105) of section 65 of the said Act specified in the corresponding entry in column(2) of the said Table, from the whole of the service tax leviable thereon under section 66 and section 66A of the said Act, subject to the conditions specified in the corresponding entry in column (4) of the said Table: Provided that- (a) the exemption shall be claimed by the exporter for the specified service received and used by him for export of the said goods; (b) the exemption claimed by the exporter shall be provided by way of refund of service tax paid on the specified service used for export of the said goods; (c) the exporter claiming the exemption has actually paid the service tax on the specified service to its provider; (d) no CENVAT credit of service tax paid on the specified service used for export of said goods has been taken under the CENVAT Credit Rules, 2004; (2) the exemption shall be given effect to in the following manner, namely:- (a) the person liable to pay service tax under section 68 of the said Act on the specified service provided to the exporter and used for export of the said goods shall not be eligible to claim ex ..... 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Council sponsored by the Ministry of Commerce or the Ministry of Textiles; (C) subject to the provisions of (A) and (B) above, each document specified in clause (b) and in column (4) of the said Table shall be enclosed with the claim; (D) invoice, bill or challan, or any other document issued in the name of the exporter, showing payment for such service availed and the service tax payable shall be submitted in original after being certified in the manner specified in sub-clauses (E) and (F); (E) the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be certified by the exporter himself and where the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorised by the Board of Directors; (F) the documents enclosed with the claim shall contain a certificate from the exporter or the authorised person to the effect that specified service, to which the document pertains, has been received, the service tax payable thereon has been paid and the specified service has been used for export of goods under the shipping bill number; (j) where the amount of refund sought under a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Condition No.2(h) provides that no refund claim shall be allowed if the same is for an amount less than Rs.500/-. (iii) Sl No. 10 of the entry in the Form A-1 specifies that details of refund claim (separately for each shipping bill) be mentioned. (iv) The table prescribed under Form A-1 has a column to show the details of shipping bill under the Head details of goods exported on which refund of service tax claimed. 6. A harmonious reading of the Notification makes it very clear that there is no restriction that a refund claim must be filed for each shipping bill and that one refund claim can be filed for more than one shipping bill. For this reason, only, necessity of giving details of each shipping bill is stressed upon in the Notification. Moreover, the table in Form A-1 provides Column for details of shipping bill/ bill of export etc. and understandably, the same needs to be given for each of the shipping bills. If the Revenue s contention was correct, there was no need to mention that the details of the refund claim should be given separately for each shipping bill. Therefore, a conjoint reading of the Notification and the Form A-1 appended to the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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