STARCOM RESOURCES INDIA (P.) LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) WE have heard Shri A.P. Mathur, learned counsel appearing for the appellant. Shri B.K.S. Raghuvanshi appears for the Central Excise department. This Central Excise Appeal under Section 35G of Central Excise Act, 1944 arises out of an order passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi dated 26.3.2013, by which it has upheld the order passed by the Commissioner (Appeals) and rejected the appeal for refund of Rs. 85,291/ -.

(2.) THE respondent filed a refund claim on 6.3.2012 in terms of Notification dated 7.7.2009 for Rs. 4,76,290/ - in respect of the service tax paid on the input services, which were used in the export of goods, exported by them during the period 08.2011 to 10.2011. After processing the refund claim the Original Authority sanctioned the refund of service tax of Rs. 4,76,290/ - against the service tax paid by the respondent for the services used in the export of goods. Aggrieved the department filed an appeal before the Commissioner (Appeals), which was allowed to the extent that the refund claim amounting to Rs. 85,291/ - was recoverable from them under the provision of law. The findings recorded by the Commissioner (Appeals) in paras 6.2 and 6.3 are quoted as below: - -

(3.) SHRI A.P. Mathur submits that the matter should be remanded as the correct invoices were filed. It was only a mistake, which needs to be rectified by the Assistant Commissioner, Central Excise.