Service Tax
TRT-2025-
Cestat Kolkata
Date:-11-05-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 11 May 2023
Parties: M/s. Logan Minerals Pvt. Ltd. Vs Commissioner of CGST & CX, Kolkata South Commissionerate
Facts –
- The Appellants, M/s. Logan Minerals Pvt. Ltd. has exported Iron Ore and other products during the period 07/7/2015 to 19/3/2016 in terms of Notification No.41/2012- ST dated 29/6/2012.
- The refund sanctioned by the Adjudicating Authority was denied by the Commissioner (Appeals) on the ground that refund Rs.3,81,213/- should not have granted on the main ground that the claim does not fulfil the conditions of Para 3(1)(c) of this Notification.
- Being aggrieved, the appellant filed an appeal.
Issue –
- Whether the appellant is entitled to refund?
Order –
- The Tribunal observed that in the case of The Tinplate Company of India Limited it was held that there is no requirement to determine FOB value shipping bill wise to determine the formula under Para 1(c) or Para 3 of the Notification. On reading Para 1 in conjunction with para 3, it is evident that rebate under Para 3 may be claimed for more than one shipping bill in a single claim without going for filing separate claim for each shipping bill. Accordingly, issue No. 1 is decided in favour of the Appellants.
- Hence the appeal is allowed.
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