SAKAY OVERSEAS Vs. COMMISSIONER OF CENTRAL EXCISE, LUDHIANA

JUDGEMENT

(1.) THIS is an appeal filed by M/s. Sakay Overseas, 410, 411 Leather Complex Kapurthala Road Jalandhar (Punjab) against the Order -In -Appeal No. 270/S.T./A/LDH/2012, dated 15 -11 -2011 rejecting their refund claim of Rs. 321953/ -. The brief facts of the case are that the appellant are registered under the Service Tax Registration No. AALFS7861GST0011 and are engaged in the export of leather goods. They had filed their claim for refund of Service Tax of Rs. 3,4,806/ - under Notification No. , dated 6 -10 -2007 on 29 -9 -2010 pertaining to the period 1 -1 -2009 to 31 -3 -2009 in accordance with the provision laid down in para 2(e) of the Notification No. , dated 6 -10 -2007. The refund claim is on account of the Service Tax paid under the Business Auxiliary Services provided by the commission agent located outside India/foreign agents.

(2.) DURING the scrutiny of refund claim of Rs. 3,40,816/ - it transpired that the refund claim pertained to quarter ending March 2009 filed on 29 -9 -2009, while the claim of Rs. 3,21,953/ - on account of commission paid to the foreign agents, was hit by time -bar limitation, as it pertained to the export made prior to the quarter ending March 2009. This amount was accordingly disallowed after observing the due process of law vide the Order -in -Original No. 21/Jal/DC/2011, dated 7 -2 -2011 passed by the Deputy Commissioner, Central Excise, Division, Jalandhar. The appellant filed an appeal before the Commissioner (Appeals), Customs & Central Excise Chandigarh. The O -I -O No. 21/Jal/DC/2011, dated 7 -2 -2011 was upheld by the Commissioner (Appeals) Chandigarh -I vide his order -in -Appeal No. 270/S.T./AI/LDH/2012, dated 19 -11 -2012. The appellant have come in appeal to the Appellate Tribunal against the O -I -A.

(3.) HE submitted a chart stating that they have paid the commission to their overseas agent on 12 -1 -2009 and thereafter paid the Service Tax on 21 -3 -2009 for the exports made during July 2008 to October 2008. According to him the date of the payment of Service Tax is crucial for claiming the refund. Accordingly they had filed the refund within the quarter ending date of the payment of Service Tax.