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2011 (5) TMI 407 - AT - Service TaxLimitation - Refund Claim - Services received for export of the goods - The authorities refused to accept the refund claim on the ground that it is not clear as to where the same is to be filed. It was only subsequently that the situation became clear vide trade notice No. 04/2008 dated 14.05.2008 and refund claim for the quarter ending December 2007 was submitted on 29.05.2008. As such, they have contended that the claim should not be considered as time barred, as they had originally presented the same to the authorities on 18.01.2008 and who refused to accept the same. - held that:- appellants has not been able to show any evidence on record to reflect upon to the fact of refund claim originally filed on 18.01.2008. He has fairly agreed that there is no correspondence or any evidence to substantiate their above claim. If that be so, findings of the authorities below that the same seems to be an after thought to cover up the delay, cannot be faulted upon. - Decided against the assessee.
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