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2012 (4) TMI 425 - AT - Service TaxClaim of refund rejected on the ground that according to the Clause 2(f) of Notification No.17/2009-ST, dt.7.7.09, the claim of refund has to be filed within 1 year from the date of export of the goods – assessee submitted that in the case of Service Tax, the refund claim cannot be filed without paying the Service Tax and therefore, 1 year period is required to be counted from the date of payment of Service Tax – Held that:- It is settled law that the notifications issued by Government have to be considered as a part of statute - the Notification No.17/2009-ST is a self-contained exemption notification and provides that the exemption is provided by way of refund of Service Tax paid in respect of export - the Tribunal, being a creation of law, cannot go beyond the provisions of law and statutes and give relief – decided case of LGW Ltd Vs CST Kolkata (2010 - TMI - 77744 - CESTAT, KOLKATA)- in favour of revenue.
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