2015 (10) TMI 2668 - AT - Service Tax

Refund claim - rejection on the ground of time limitation - Held that - appellant was required to file refund claim within 60 days from the date of end of relevant quarter. Admittedly the refund claim is filed beyond that period of limitation - As refund claim has been filed beyond prescribed time limit under N/N. 41/2007-S.T. therefore refund claim is barred by limitation - appeal dismissed - decided against appellant.

Summary

Issues:
- Appeal against rejection of refund claim as time-barred by lower authorities.

Analysis:
The appellant appealed against the rejection of their refund claim as time-barred by the lower authorities. The case involved the export of goods during a specific period, with service tax paid at a later date. The appellant filed a refund claim under Notification No. 41/2007-S.T. within one year from the date of payment of service tax. However, the lower authorities rejected the claim as time-barred based on the provisions of the notification.

The appellant argued that they were entitled to the refund within one year from the date of payment of service tax as per Section 11B of the Central Excise Act. On the other hand, the learned AR highlighted clause 2(e) of Notification No. 41/2007-S.T., which required the refund claim to be filed within 60 days from the end of the relevant quarter during which the goods were exported. The AR referred to a previous decision to support this interpretation.

After hearing both parties and examining the relevant notification, the Tribunal found that the appellant was indeed required to file the refund claim within 60 days from the end of the relevant quarter. Since the claim was filed beyond this prescribed time limit, the Tribunal held that the refund claim was barred by limitation. Citing the decision in a similar case, the Tribunal upheld the rejection of the refund claim as time-barred. Consequently, the appeal filed by the appellant was dismissed.

In conclusion, the Tribunal's decision was based on the specific provisions of Notification No. 41/2007-S.T., which mandated the filing of refund claims within a specified time frame. Despite the appellant's arguments, the Tribunal found that the claim was filed beyond the prescribed time limit, leading to the dismissal of the appeal.