2026-VIL-719-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax – Export of Services - Refund claim under Notification No.41/2012-ST dt. 29.06.2012 as amended by Notification No.1/2016 dt. 03.02.2016 – Refund of the service tax paid in respect of certain services viz. Currency Conversion charges, Bank charges and Terminal Handling charges which were utilised for the export of goods for the period 01.07.2012 to 12.06.2015 – Revenue of the view that to avail the benefit of Notification No.1/2016-ST there should be an earlier claim for refund which stood rejected, but in this case, the appellant’s present claim being made for the first time, the refund is not entertainable - Whether the refund claim is admissible under Notification No.1/2016 even though there was no earlier rejected claim - HELD - The denial of refund is contrary to the spirit of Notification No.1/2016 which gives retrospective effect - Section 160 (2) of the Finance Act, 2016 mandates that rebate of all such service tax shall be granted which has been denied, but it should not have been so denied had the amendment made by sub-section (1) been in force at all in material times. Here, in the case on hand, there was no scope for the Revenue authorities to reject the Appellant’s claim since there was no refund claim made in the first place, hence, the word ‘denied’ has been equated with the word ‘rejected’ - Further, when the Notification itself does not discriminate between claimants and the non-claimants of refund, the artificial discrimination adopted by the authorities below therefore appears to be far-fetched. Accordingly, the impugned order is set aside and the appeal is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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