CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Service Tax Appeal No. 25240 of 2013 (Arising out of Order-in-Appeal No. 318/2012 dated 20.11.2012 passed by the Commissioner of Central Excise (Appeals - II), Bangalore.)

M/s. Rajamahal Silks No. 48/1, Sanjeevappa Lane, Avenue Road Cross, Bangalore – 560 002. ……….Appellant(s)

Versus Commissioner of Service Tax, Service Tax Commissionerate.

No. 16/1, 5^th Floor, S.P. Complex, Lalbagh Road, Bangalore – 560 027. ……..Respondent(s)

APPEARANCE:

Ms. Suja. A.K, Advocate for the Appellant.

Mr. Sanjay Venkat, Superintendent (AR) for the Respondent.

CORAM:

HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

HON'BLE SMT. R. BHAGYA DEVI, MEMBER (TECHNICAL)

Final Order No. 21043 /2025 DATE OF HEARING: 12.06.2025 DATE OF DECISION: 12.06.2025 The issue in the present appeal is whether Appellant is eligible for refund of service tax claiming the benefit of Notification No.17/2009-ST dated 07.07.2009.

2. Appellant is an exporter of Iron or Fines and registered with Service Tax Department. As per the Notification No. 41/2007-ST dated 06.10.2007, being an exporter and the services are used for export of goods, Appellant is eligible for exemption from the service tax leviable under Section 66 & 66 A of the Chapter 5 of the Finance Act. Accordingly a refund claim was submitted on 22.10.2009 and it is rejected on the ground that the claim is barred by limitation as amended by Notification No. 32/2008-ST dated 08.11.2008. Aggrieved by said order, present appeal is filed.

3. When the appeal came up for hearing, the Learned Counsel for the Appellant submits that the Appellant had utilized various taxable services such as GTA, Technical Inspection and certification for port services for the export of Iron and Fines. As the Appellant is a merchant exporter, Appellant claimed the refund and it is supported by documents evidencing payment of service tax born by the Appellant along with Chartered Accountant certificate as the refund claim exceeds 0.25% of the FOB value of the exports. The Learned Counsel further submits that though as per the Notification No.14/2007 dated 06.10.2007, the exporter has to file refund claim within 60 days from the end of the quarter within which the goods were exported, said Notification was amended by Notification No. 32/2008-ST dated 18.11.2008 where the period of filing the refund is extended to 6 months from the end of the relevant quarter. In Appellant’s case, the Let Export Order was issued on 05.02.2009 and the refund claim was submitted on 06.11.2009. Thus the refund is made within one year from the date of Let Export Order and it is submitted within the time. The Learned Counsel further submits that when show cause notice was issued, fresh refund claim was made on 25.01.2010 as directed and said refund claim is also filed within one year from the Let Export Order dated 05.02.2009. The Learned Counsel further submits that the issue is no more res integra and as per Notification No. 17/2009-ST dated

07.07.2009, it is clarified that:-

“(f). The claim for refund shall be filed within one year from the date of export of the said goods. Explanation: For the purpose of this clause, the date of export shall be the date on which proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under Section 51 of the Customs Act, 1962 (52 of the

1962)”.

4. The Learned Counsel further submits that when disputes were made regarding the eligibility of such exporters, Board has issued Circular No. F354/256/2009 TRU dated 01.01.2010 where it is clarified that “the matter has been examined by the Board. In this regard, I am directed to stats though Notification No. 17/2009-ST dated 07.07.2009 simplified the refund claim, the nature of benefit given to exporters remain as it was under Notification No.41/2007. Further the new Notification does not bar its applicability to export that have taken place prior to its issuance. Ther