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2014 (2) TMI 1188 - AT - Service TaxDenial of refund claim - Notification No. 17/2009-S.T., dated 7-7-2009 - Export of goods - Held that:- any refund claim filed beyond one year is to be dismissed as time bar. In the case in hand since there is no dispute that refund claims which has been rejected by the lower authorities has beyond limitation of one year as provided in notification the said orders needs to be upheld and I do so. - However, refund in respect of terminal handling charges allowed following the decision of [2014 (11) TMI 973 - GUJARAT HIGH COURT] - Decision in the case of COMMISSIONER OF CENTRAL EXCISE Versus AIA ENGINEERING PVT. LTD. [2015 (1) TMI 1044 - GUJARAT HIGH COURT] followed - Decided partly in favour of assessee.
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