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2015 (2) TMI 1134 - AT - Service TaxPeriod of Limitation - Refund claim - Appellant filed refund claim for the period of 01.10.2007 to 31.12.2007 on 16-06-2008 which was beyond time limit of sixty days but after revenue's claim of time-barred it contended that this is a re-submission made after rectification of deficiencies in response to the letter of the Assistant Commissioner dated 22.5.2008 and actual claim was filed on 28.2.2008 - Held that: The application filed on 28.2.2008 did not contained the amount of refund which they sought to claim and also the classification of various input (taxable) services in respect of which the refund was claimed. The claim was also not accompanied with any documents showing payment of service tax and other documents required to be enclosed alongwith with the refund claim as per the condition laid down under the said notification. As per Notification No. 41/2007-ST dated 06.10.2007, the refund claim was required to be accompanied with the documents “evidencing export of goods, payment of Service Tax on the specified services for which claim for refund of Service Tax paid is filed and copy of written agreement entered into by the exporter with the buyer of said goods.” In these circumstances it can not be held that the appellants had filed a “refund claim” (even a defective one) on 28.2.2008 and that what they did on 16.6.2008 was to re-file it after removal of defects. Therefore, the application filed on 28.2.2008 can by no stretch of imagination be called a refund claim (defective or otherwise) and held that the appellants filed the refund claim for the first time only on 16.6.2008 which is clearly beyond the prescribed time limit. - Decided against the appellant
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