Date – 23 August 2022

Facts

• The appellant,M/s. Global Castings Private Limited, a manufacturer exporter submitted a refund application on 22.07.2015  (in actual 21.07.2015) for the period 2014-15/- in the Form A-1 along with the relevant documents for the period 2014-15 as per Service Tax Notification No.41/2012 S.T. dated 29.06.2012 in respect of Service Tax paid on services used for Export of Goods manufactured by them. 
• After filing the said refund application by the Appellant, several correspondences for submission/re-submission of several additional documents, as sought for by the jurisdictional Divisional and Range office were exchanged. 
• Finally, Superintendent vide his letter dated 22.03.2016 requested to re-submit the claim of refund along with all relevant documents for further proceedings.
• Pursuant to refiling of the refund application, the adjudicating authority rejected the claim (w.e.f. August, 2014) on the ground of limitation and such order passed by the adjudicating authority was upheld by the Commissioner(Appeals) without considering the submission of initial claim on 21.07.2015.
• Aggrieved, the appeal was filled.

Issue

• Whether rejection of the refund claimed by appellant is justifiable? 

Order

• The Tribunal observed that the initial date of filing of the rebate claim i.e. 22.07.2015 is the relevant date as per Section 11B of the Central Excise Act, 1944. Hence, the rebate claims are not barred by limitation.
• The authority further observed that technical deviations or procedural lapses are to be condoned, if there is sufficient evidence regarding the export of the duty paid goods.
• Therefore, the matter is remanded back to the relevant authority to consider and dispose the refund claim in accordance with law.