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2012 (6) TMI 332 - AT - Service TaxRebate claim - rejection on the ground that declaration, required under notification No. 12/2005 was not filed - rejection of portion of the claim on the ground of rebate claim being filed beyond the time limit prescribed u/s 11B - Held that:- Purpose of filing declaration is to prevent evasion of duty by receipt of rebate. Tribunal in case of Wipro BPO Solutions Limited (2011 (10) TMI 261 (Tri))took a view that even though non filing of declaration is only procedural, rebate will not be admissible. Hence, rejection of the claim on this ground has to be upheld. Applicability of Section 11B of Central Excise Act, 1944 - Held that:- Claims under notification No. 12/2005-ST also are required to be considered as per the provisions of Section 11B, made applicable to service tax matters vide Section 83 of Finance Act, 1994. In this case the claim is for rebate of duty paid on services utilized in export of services and it is similar to rebate claim which are granted under Rule 18 of Central Excise Rules, 2002, in which case, the time limit u/s 11B would be applicable - Decided against the assessee.
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