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2010 (9) TMI 555 - HC - Service TaxLimitation - Refund claim on Service tax paid on input services used in export of goods - First time, the respondent-assessee filed the refund claim to the Deputy Commissioner, Service Tax with acknowledgement with proper authority in time i.e. within 60 days and fulfilled the condition in the Notification No. 41/07-S.T., dated 6-10-2007 - Therefore, held that the respondent-assessee’s refund claim of service tax under Notification falls within the purview of the Assistant Commissioner/Deputy Commissioner of the Central Excise having jurisdiction over the factory/manufacturing unit - The concerned authority has returned the claim on 8-4-2008 with a direction to file the claim to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise - therefore, found that the application of refund was filed within time limit and this was returned by the authorities and the respondent filed the same after lapse of time and as such, it is not barred by limitation - The Tribunal has also reiterated that the original refund claim was filed within time before wrong authority - As such, subsequent refiling of refund claim beyond the limitation period should not be held against the assessee - Impugned order sustainable.
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