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2017 (5) TMI 1458 - CESTAT NEW DELHIRefund claim - denial on the ground that debit notes are not valid documents in terms of Rule 4A of STR, 1994 and Rule 9 of CCR, 2004 - Held that: - Rule 4A of the STR, 1994 provides the manner of distribution of credit based invoice, bill or challan by the service provider. The said statutory provision also mandates the mode and manner of preparation of such documents. No embargo has been created in the service tax statue for not allowing the refund amount claimed on the basis of debit notes issued by the service provider - the matter should go back to the original authority for verification of the debit notes to be submitted by the appellant - matter on remand. Time limitation - refund denied on the ground that the same was not filed within 60 days from end of the relevant quarter, during which the goods were exported - Held that: - Since notification dated 06.10.2007 provides for certain conditions for claiming the exemption, the same are required to be strictly followed/ observed by the tax payer. Thus if the refund claim is filed beyond the period of 60 days, the condition of the notification has not been fulfilled. Accordingly, denial of refund on the ground of limitation by the authorities below is proper and justified. Appeal dismissed - decided against appellant.
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