Custom, Excise & Service Tax Tribunal
Cce, Meerut vs M/S Anand Track & Field Equipment Pvt. ... on 15 December, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
COURT NO. II
Service Tax Appeal No. 538 of 2009-SM
(Arising out of Order-in-Appeal No. 51-CE/MRT-I/09 dated 28.4.2009 passed by the Commissioner (Appeals), Customs & Central Excise, Meerut-I)
CCE, Meerut Appellant
Vs.
M/s Anand Track & Field Equipment Pvt. Ltd. Respondent
Date of Hearing: 15.12.2009 Appearance :
Appeared for Appellant - Shri I. Baig, SDR
Appeared for Respondent - Shri N.K. Chadha, C.A.
CORAM: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER
Order No.dated.
Per D.N. Panda:
While Revenue has come in Appeal on the ground that refund is not admissible when the Respondent has claimed the drawback, assessees claim is that they have not received any drawback in respect of the same export. Ld. Counsel Shri Chadha submits that the assessee has not been enriched by any double claim i.e. drawback on one hand and the refund of Service Tax of Rs.40,417/- on the other for the same export. Therefore the order passed by the ld. Commissioner was proper. But ld. DR Shri Baig submits that there shall be no difficulty to grant refund if the Appellant has not been doubly benefited for the same export and if the same is proved from record.
2. To resolve the rivalry submissions and keeping interest of Revenue in mind, examination of record to ensure that the Appellant has not been benefited by any drawback claim for the same export. Para 5.5 of the Appellate order throws light that the Appellant did not claim any drawback of Service Tax and did not claim any dual benefit as recorded by learned Adjudicating Authority. For such findings, Appeal of Revenue shall not sustain except an observations that the refund granting Authority should ensure that the assessee is not doubly benefited by refund of Service Tax on the export and drawback claim in respect of same export is not made and not allowed. With these observations, Revenues Appeal is dismissed.
(Dictated & pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER RM