Refund cannot be rejected on flimsy grounds as it defeats the very purpose of rebate schemes

Last updated: 29 July 2021
Quick Summary
The CESTAT has ruled that service tax refunds for exporters should not be rejected on minor technicalities. In this case, the refund was initially sanctioned but later overturned by the Commissioner (Appeals) due to the absence of a cross-objection and a CA certificate. However, the CESTAT reinstated the refund, stating that the Commissioner could have requested these documents. The tribunal emphasised that the purpose of rebate schemes is to support Indian exporters, and rejecting claims on flimsy grounds undermines this objective.

Court :
CESTAT, Kolkata

Brief :
In M/s. Nupur Viniyog Private Limited v. Commissioner of CGST & CX, Kolkata South Commissionerate [Service Tax Appeal No.75701 of 2018 decided on July 9, 2021] M/s. Nupur Viniyog Private Limited ('the Appellant') filed refund of Service Tax paid on the taxable specified services for export of goods made under Bills of Export.

Citation :
Service Tax Appeal No.75701 of 2018 decided on July 9, 2021

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Bimal Jain
Published in GST
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