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e-Commerce Exports - customised fashion garments, toys, leather footwear etc having FOB of Rs 25000 per consignment to get incentive New FTP adds Vizag + Bhimavaram in list of Town of Export Excellence e-Commerce exports to be allowed under courier regulations from Delhi, Mumbai & Chennai only New FTP promises simpler procedure for exit of STP & EHTP Units & debonding Export of dual use items (SCOMET) - FTP extends authorisation period from one yr to two years Relief for EoUs - Period of five years for NEE extended by one year Effective Supply Chain - New FTP allows inter unit transfer of goods & services among EoUs, EHTPs STPs and BTPs DGFT to introduce facility for online application for refund of TED New FTP promises higher rewards for high domestic content and value addition EPCG Scheme - FTP reduces export obligation for domestic procurement Recognition of status holder - US Dollar in place of Rupee to be considered New FTP - Service Exports from India Scheme (SEIS) to reward all service providers located in India; No discrimination against foreign brands Nomenclature of Export House & Star Export House changed to One, Two, Three, Four & Five Star Export House DGFT says New FTP has gone for mega procedural simplification; If CAs file papers with digital signature NO physical documents required FTP - Boost to 'Make in India' - Lesser export obligations if greater local raw materials are used 852 New Tariff Lines added for receiving exports benefits New FTP - Chapter 7 goes to deemed exports & SEZ deleted New FTP - DGFT Pravir Kumar thanks CBEC for agreeing to 90% of their proposals SEZs to reap benefits from Merchandise Export Promotion Scheme E-Commerce export creating employment to be eligible for exports benefits Minister announces duty scrips under New Schemes to be fully transferable FTP 2015-2020 introduces TWO New Schemes - one for merchandise and other for services New FTP to encourage exports of labour-intensive, high-tech and eco-friendly products India's exports faces greater internal challenges than external: Commerce Minister OMCs reduce diesel price by Rs 1.21 per litre and petrol by 49 paise Govt to release Five-Year Foreign Trade Policy at 3.30 PM today; likely to merge many export promotion schemes & focus on services exports Govt releases Rs 2303 Cr to AP in addition to Rs 1803 Cr released on Mar 31 RBI okays ING Vysya & Kotak Mahindra Bank merger w.e.f today Service Tax could not be paid yesterday - Will Board extend time? (See 'DDT') Cus - merely on basis of Chartered Engineer's report, which is based on enquiry conducted behind appellant's back & which had not even been supplied to appellant, declared transaction value cannot be rejected: CESTAT by Majority (See 'Breaking News') Tariff Value of Gold, Silver Increased - oils, brass scrap, poppy seeds Tariff values reduced (See Cnt 34 in 'What's New') Income tax - Whether when it is clearly mentioned that amendment in the statute is substantive in nature, assessee has option to avail benefits even on retrospective basis - NO: Supreme Court (See 'Breaking News') Service Tax - Changes effective from today (See 'DDT') ST - Appellant vide letter addressed to CCE had sought direction as to whether their activities would attract ST & whether they are eligible for any exemption - SCN dt. 18.10.2013 demanding ST on said activities is blatantly time-barred: CESTAT (See 'Breaking News') ST - VCES - Order of Rejection Appealable? SC keeps issue for another day (See 'DDT') Antiquities intended for public exhibition in a museum or art gallery exempted from Customs duties + Customs duty Exemption to Pulses & chickpeas extended till 1st October 2015 (See 'What's New') CCEA okays proposal to supply gas at uniform price to all fertiliser plants through a pooling mechanism + approves amendment to guidelines for financial support to PPP in infra sector Justice Rajendra Dhirajlal Kothari + Justice Abdullah Gulamahmed Uraizee appointed as full-fledged Judge of Gujarat HC + President appoints four Addl Judges in Bombay HC + two Addl Judges in Gujarat HC CBEC assigns addl charge of Mumbai II Zone to CC, Vizag; DG (ST) to CC, Mumbai I Zone; Nagpur Zone to CC, Bhubaneshwar and DG (Safeguard) to DGEP (See 'Service News') India's external debt rises by 3.5% by December-end (See 'Mixed Buzz') Lucknow CBI nabs Income Tax Officer accepting bribe of Rs 2 lakhs WB okays USD 500 mn funds for SIDBI for MSME growth innovation APA - CBDT extends deadline for filing roll back application to June 30, 2015 (See 'Mixed Buzz')
 
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ST Refund submitted after 07.07.2009 for exports prior to this date denied on ground that same not filed within 6 months Board clarified that Notf 17/2009 does not bar applicability to exports done prior to clarification claim has to be considered under notfn. 17/2009-ST only matter remanded: CESTAT

By TIOL News Service

AHMEDABAD, SEPT 10, 2012: THE refund claim filed by the appellant in respect of service tax paid on terminal handling charges has been rejected on the ground that terminal handling charges was not one of the services mentioned in Notification No. 41/2007-ST. Another ground taken for rejecting the claim is that it has been fixed beyond the six months period prescribed under the impugned notification.

Before the CESTAT the appellant submitted that in their own case the Bench had vide Order No.A/324-330/WZB/AHD/2012 dated 19.03.12 held that refund of service tax paid on terminal handling charges would be available. In the matter of limitation, reliance is placed on the Trade Notice issued by Commissioner of Central Excise & Service Tax, Dibrugarh No.07/2010 dated 04.03.2010 where it is mentioned that when the benefit was available under notification No. 17/2009-S.T., the same should have been extended especially when it was claimed in reply to the show cause notice and before the Commissioner (Appeals) in appeal.

The Bench observed -

"3.... In paragraph 5 of the order of this Tribunal cited by the ld. counsel in their own case, it was held that refund of service tax paid on terminal handling charges in case of exports is admissible. As regards limitation, I find that the Commissioner of Central Excise and Service Tax, Dibrugarh in trade notice cited by the ld. counsel has taken a view that claim submitted after 07.07.09 have to be considered under notification No. 17/2009 only. Para 2 of the trade notice which is relevant is reproduced below;

"2. The matter has been examined by the Board. In this regard, I am directed to state that though Notification No. 17/2009-S.T., dated 7-7-2009 simplifies the refund scheme, the nature of benefit given to the exporters remains as it was under Notification No. 41/2007-ST. Further, the new notification does not bar its applicability to exports that have taken place prior to its issuance. Therefore, the scheme prescribed under Notification No. 17/2007-S.T. would be applicable even for such exports subject to conditions that (a) refund claim are filed within the stipulated period of one year; and (b) no previous refund claim has already been filed under the previous notification. [Authority: Board's Letter F.No.354/256/2009-TRU, Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, New Delhi, dated the 1st January, 2010]"

4. Since the department itself has taken the view that claim submitted after 07.07.09 have to be considered under Notification No. 17/2009-ST, the submission of the ld. counsel has to be accepted. Accordingly, the appeal is allowed and the matter remanded to the original adjudicating authority for fresh consideration of the claim in terms of the orders of the Tribunal on the appeal filed by the Revenue, Commissioner (Appeals) and this order so far as they are applicable to the issue."

(See 2012-TIOL-1185-CESTAT-AHM)


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