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1 - 3 of 3 (0.28 seconds)The Central Excise Act, 1944
Precision Controls vs Commissioner Of Central Excise on 6 July, 2004
6. Having considered the rival contentions, I find that Rule 4 of the Export of Service Rules provides for export of service without payment of tax as export of service is not exigible to tax. Further, Rule 5 provides for mechanism for rebate in case the tax has been paid mistakenly or by way of abundant caution. Thus, the amount of tax deposited by the assessee herein is not tax but in the nature of deposit. The same not being tax, there is no time limit for refund of deposit as Section 11B applies to refund of duty/tax only. Further, I find that the ruling in the case of Precision Controls (supra) relied upon by the Revenue relates to export of goods and refund under the Central Excise Rules, 1944 and the same is not applicable in the facts of the present case. Thus, the appeal of the Revenue is dismissed. Cross-objection also stands disposed of. The respondent assessee will be entitled to consequential relief, if any, in accordance with law.
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