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2014 (4) TMI 728 - AT - Service TaxDenial of refund claim - Bar of limitation - Whether the refund application filed by the appellant is within time or is beyond the time limitation as provider under clause 2(e) of Notification No.9/2009-ST - Held that:- appellant had paid the amount to CHA in the month of January 2010, though services were received in the month of March 2010. It is the findings, that once the amount has been paid in January 2010, the appellant should have been filed the refund claim within 6 months from that date. I find that both the lower authorities have misconstrued the entire issue. On perusal of the debit note raised by M/s. Sri Ganesh Forwarders Pvt. Ltd., CHA, on the appellant, I find that the debit note is dt. 08/03/2010 and specifically talks about discharge of service tax liability of Rs.31,303/- on the wharfage for an export done by them on behalf of the appellant on 04/03/2010. If the export of the consignment is done in the month of March 2010 and the invoice/debit note specifically records the same, in my opinion, the refund application filed by the appellant on 30/08/2010 is within the period as mentioned in Notification No.9/2009-ST dt. 03/03/2009 - Decided in favour of assessee.
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