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(See 'The Cob(Web)' Column) Black Money Act - Addl CITs/JCITs to perform functions of AOs (See 'What's New') ACC goes for mega Secretary-level reshuffle; Dr Hashmukh Adhia is new Revenue Secretary (See 'Mixed Buzz') Unveil Comprehensive Strategy to tackle Black Money (See 'TIOL Edit') I-T - Whether sum shown as provision for bad debts by bank which is not credited to accounts of debtors and thus written off can be allowed as deduction - NO: ITAT (See '2015-TIOL-1350') Govt needs to regulate Pet Shops, Dog and Aquarium Fish Breeding: Law Commission Report (See 'Breaking News') Cus - Refund of pre-deposit - Commissioner avers that there was no intention of not complying with orders of CESTAT - language used in affidavit was only manner of drafting - Explanation accepted: CESTAT (See 'Breaking News') Compensation for Land Acquisition: Govt to issue Removal of Difficulties Order (See 'Mixed Buzz') ST - Review order - HC Full Bench has held that decision by Committee of CCs is administrative function - Tribunal has no jurisdiction whatsoever to strike down decision taken by Committee on administrative side - CST's appeal is restored to file of CESTAT for being disposed of on merits: HC (See '2015-TIOL-1990') ACC goes for major top level bureaucratic reshuffle: Shaktikanta Das promoted as Economic Affairs Secretary + Hasmukh Adhia is New Revenue Secretary + Sunil Arora is New I & B Ministry Secretary + Tapan Ray to be New Secretary, MCA For CBEC, TAR becomes Taxpayers' Services Directorate; DIPR becomes its subordinate office (See 'Circulars' in Excise) CBDT promotes two CCITs as Principal CCITs (See 'Promotion' in Pitara) Monetary Limits - Latest SC decision - CBDT directs field formations to quickly file review petitions (See 'Instructions' in Income Tax) Two PCITs locally transferred in Ahmedabad (See 'Transfer' in Pitara) NRI deposits raise India's external debt by 6.6% (See 'Mixed Buzz') India, Germany agree to amend DTAA; enhance exchange of information (See 'Mixed Buzz') CX - When it is not disputed that appellant is not required to discharge any CE duty on goods exported by them and revenue authorities have held that amount debited is without any authority of law, natural corollary would be that amount is returned as Revenue can collect tax/duty only by authority of law: CESTAT (See 'Breaking News') e-Governance important pillar of 'Digital India': Minister (See 'Mixed Buzz') Cus - Petition seeking release of goods on ground that SCN was received after expiry of six months as stipulated u/s 110(2) - Petition dismissed as notice was despatched before expiry of six months: HC (See 'Breaking News') Income Tax - Deduction - Excise Duty paid under protest - ITAT allows (See 'DDT' Column) I-T - Whether income from sale of property acquired in past can be claimed as capital gains when assessee, engaged in developing housing project, failed to declare same in books audited every year - NO: HC (See 'Breaking News') Govt aware of FTAs and dumping hurting Indian rubber and steel sectors: Minister (See 'Mixed Buzz') ST - Chance taking petitioner - There is tendency of those persons who are liable to make payment of tax + interest + penalty to take chance before Court - Vigilant petitioner should have filed appeal within limitation period: HC (See 'Breaking News') Income Tax - Reporting of Financial Transactions (See 'DDT') Tax paid by mistake - Why bring Section 11B into picture? (See 'Guest' Column) I-T - Whether if assessee is relying upon exception mentioned under rule 6DD, in that case burden of proof is upon assessee - YES: HC (See '2015-TIOL-1976') No IT Return under RTI Act - SC Dismisses Petition (See 'DDT') Shillong Customs arrests two persons with gold worth over Rs 40 lakhs Govt okays bid to import 1000 tonnes of onion at Rs 45 per kg; MMTC directed to float fresh tender for import of 10,000 tonnes onion Law Commission submits Report on Draft Model Investment Treaty (See 'Mixed Buzz') Law Commission for amendments in Bribery of Foreign Public Officials Bill (See 'Mixed Buzz') Ministry of Tourism to give Rs 600 Crore for Tourism Development in Bihar (See 'Mixed Buzz') Govt selects 184 districts for equitable healthcare facilities: PM Pressure builds on GST Balloon but CBEC continues to ... (See 'The Cob(Web)' Column)
 
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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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