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June 2011

(2011) 22 STR 201 (Tri.-Del.) — Amity Thermosets Pvt. Ltd. v. CCEx., Vapi.

By Puloma Dalal
Jayesh Gogri
Chartered Accountants
Reading Time 1 mins
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Use of incorrect form — Rebate claim filed in form ASTR 2 in respect of GTA service which is an input service and not exports of service — Rebate claim wrongly filed instead of refund claim — Error rectifiable — Case remanded.

Facts:
The appellants had filed rebate claims under the Export of Service Rules, claiming rebate of Service tax paid on input service used for export of GTA service. The claims were rejected since the rebate was claimed on GTA service which was an input service and there was no export of any service. The appellants contended that they had inadvertently filed rebate claim instead of refund claim for Service tax paid on input services used in relation to export of goods. The appellants agreed that the refund claim was filed in wrong form.

Held:
During the period when the rebate claim was filed by the appellants there was no form prescribed for filing the refund claim. Therefore, filing of a letter with relevant details would have been sufficient. Thus, the appellants have made a clerical error which is a rectifiable error. Therefore, appeal was allowed.

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