In Appeal No. 77962 of 2018- CESTAT- CESTAT (Kolkata) allows Logan Minerals Pvt. Ltd.'s appeal, confirms refund claim meets conditions of Para 3(1)(c) of Notification No. 41/2012-ST
Member R. Muralidhar (Judicial) [11-05-2023]

Read Order: Logan Minerals Pvt. Ltd v. Commissioner of CGST & CX, Kolkata South Commissionerate

Chahat Varma

New Delhi, May 13, 2023: In a ruling by the Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal, the appeal filed by Logan Minerals Pvt. Ltd. (appellant) has been allowed. The Tribunal has held that the appellant's refund claim met the conditions specified in Para 3(1)(c) of Notification No. 41/2012-ST dated June 29, 2012.

Factual matrix of the case was that the appellant had exported iron ore and other products under Notification No. 41/2012-ST dated June 29, 2012. They claimed a refund of Rs. 6,28,956/-, which was granted by the Adjudicating Authority However, the department filed an appeal before the Commissioner (Appeals) challenging the grant of refund of Rs. 3,81,213/-. The Department argued that the claim did not fulfill the conditions outlined in Para 3(1)(c) of the aforementioned notification.

A single-member bench of R. Muralidhar (Judicial) followed the decision  rendered in M/s. The Tinplate Company of India Limited v. Commissioner of CGST & CX, Kolkata North Commissionerate [LQ/CESTAT/2022/873], wherein it has been held that, “from a bare reading of the Notification, it is amply clear that rebate may be claimed on the service tax actually paid on any specified service used for export of goods as per the procedure specified under Paragraphs 2 and 3 of the Notification…..Para 3 of the Notification does not impose any condition which requires the claims to be filed shipping bill wise…..On reading Para 1 in conjunction with para 3, it is evident that rebate under Para 3 may be claimed for more than one shipping bill in a single claim without going for filing separate claim for each shipping bill.”