𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗯𝗮𝘁𝗲 𝗖𝗹𝗮𝗶𝗺𝘀 𝗳𝗼𝗿 𝗠𝘂𝗹𝘁𝗶𝗽𝗹𝗲 𝗦𝗵𝗶𝗽𝗽𝗶𝗻𝗴 𝗕𝗶𝗹𝗹𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Rebate claims under Notification No. 41/2012-ST can cover multiple shipping bills in a single claim without filing separate claims for each bill."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Logan Minerals Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether rebate claims can include multiple shipping bills in a single application. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Export of iron ore and other products from 07/07/2015 to 19/03/2016 under Notification No. 41/2012-ST.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that rebate claims can include multiple shipping bills in a single application, as clarified in The Tinplate Company of India Limited case. The appellant met the Notification's conditions, making the refund denial unjustified. The appeal was allowed, and the refund was granted.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Logan Minerals Pvt. Ltd. vs. Commissioner of CGST & CX, Kolkata South Commissionerate 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 77962 of 2018 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 11 May 2023 📜 This ruling affirms that rebate claims can consolidate multiple shipping bills under a single application for refunds.