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2013 (12) TMI 1332 - AT - Service TaxDenial of refund claims - Refund in connection with export of the goods under Notification No.41/2007 - Limitation period enhanced from the 'relevant date' the Notification No.17/2009-ST dated 7.7.2009 - Whether these refund claims would be governed by the Notification No.17/2009-ST and the limitation period prescribed therein or would be governed by Notification No.41/2007-ST and limitation period of six months prescribed therein - Held that:- Notification No.17/2009-ST dated 7.7.2009 had been issued in supersession of the Notification No.41/2007-ST and at the time of filing of refund claim, it is this Notification was in force. In terms of the Board's Circular No.354/256/2009-TRU dated 1.1.2010, new Notification No.17/2009-ST does not bar its applicability to the exports that have taken place prior to its issuance and, therefore, the scheme prescribed under Notification No.17/2009-ST would be applicable even for such exports subject to conditions that refund claims are filed within the stipulated period of one year and no previous refund claims have already been filed under the previous notification. conditions prescribed in the Board's Circular are satisfied inasmuch as the refund claims had been filed within one year from the relevant date and there were no refund claims filed under the previous Notification. The impugned order rejecting the refund claims on the ground that same should have been filed under previous notification and within limitation period prescribed therein is therefore not sustainable and is liable to be set aside - while holding the refund claims have been correctly filed under new Notification No.17/2009-ST dated 7.7.2009 and are within time, the impugned orders are set aside and the matters are remanded to the original adjudicating authority for deciding returns of the considering the eligibility of the services for refund in terms of the notification - Decided in favour of assessee.
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