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2012 (11) TMI 700 - CESTAT BANGALORERefund of the service tax paid as per Notification No. 41/2007-S.T. dated 06.10.2007 - denial of claim as time barred - Held that:- As per para 2 (e) of Notification No. 41/2007-ST prior to its amendment, the exporter could claim refund before the end of August 2008. Any refund claim filed after August 2008 but before 18.11.2008 would have been time-barred. As on 18.11.2008, the date with effect from which the period of limitation was extended to 6 months, the exporter acquired the right to claim refund and this right could be exercised up to 31st December 2008. This clarification is of no aid to the appellant who exported goods in the quarter January to March 2008 and filed refund claim on 10.06.2008. The subject amendment can, by no stretch of imagination, be capable of enabling the appellant to file refund claim beyond the prescribed period of 60 days inasmuch as the amendment itself came into effect after the period of 6 months from the last date of the quarter January to March 2008 - against assessee.
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