LAVIOSA TRIMEX INDUSTRIES PVT LTD Vs C.C.E. & S.T.-RAJKOT

Order date - 25 January 2023

Facts – 

• The appellant, Laviosa Trimex Industries Pvt. Ltd. received various other services which are other than CHA services.
• The issue is in matter of refund claim in respect of services used for exported goods in terms of Notification No. 17/09-ST for the purpose of limitation.

Issue –

• Whether the date of first filing of refund shall be taken or the date of the second filing of refund along with Chartered Accountant Certificate should be taken ?

Order – 

• The tribunal observed that there is no dispute that the appellant had filed the refund claim on 03.12.2010 i.e. within the prescribed time limit. However, due to non-submission of Chartered Accountant Certificate, the refund was returned to the appellant which was subsequently, filed on 30.12.2010.
• It was held that the refund claim was filed within the stipulated time period and even though the same was returned by the department to the assessee and if the same is filed on the second time, the first date of filing of refund claim should be taken as date of filing of refund claim.
• Appeal is allowed.