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2014 (1) TMI 412 - CESTAT MUMBAIRejection of refund claim - Bar of limitation - Mandap Keeper services - Authority to collect service tax - Notification No. 17/2009-ST dated 07/07/2009 - Held that:- export order under Section 51 was given by the Customs officer on 04/01/2009 and the one year period expired on 03/01/2010. The appellant filed the refund application initially on 05/10/2010 for a sum of Rs. 28,685/- and the same was withdrawn and a revised application was filed for a sum of Rs. 99,252/- on 18/01/2010. The lower authorities rejected both the claims as time barred. As seen from the records, the refund claims should have been filed on or before 03/01/2010. Inasmuch as the claim has been filed belatedly, the claim is liable to be rejected in terms of the provisions of the aforesaid notification. All refund claims under the Customs Act, Central Excise Act or Service Tax law have to be considered and granted in terms of the provisions of the said laws and the provisions of general law of limitation will not apply. The provisions which would apply in respect of the refund claim is Section 11B of the Central Excise Act read with Notification No. 17/2009-ST dated 07/07/2009 which lays down a time limit of one year from the date of export. Inasmuch as the claim has been filed belatedly, the claim is time-barred. Accordingly, I do not find any infirmity in the impugned order - Decided against assessee.
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