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2014 (4) TMI 844 - HC - Service TaxDenial of refund claim - Bar of limitation - Whether the Tribunal was justified in not granting refund of the amount which according to the department was claimed after one year, though the entire refund claim was within time and was not hit by limitation in terms of Section 11B of the Central Excise Act 1944 under which the refund application was filed - Held that:- The entire argument pre-supposes that Notification 18/2009 would apply in respect of the taxable services in relation to the exports for the period April 2008 to June 2009. Notification 18/2009 is prospective. Thereafter, the only requirement is that a return should be filed in respect of the exempted taxable service. In respect of the taxable services which were rendered in respect of the export of goods prior to the date of Notification 18/2009, that notification would have no application whatsoever. The assessee had made exports between April 2008 to June 2009. Under the relevant notification, service tax was liable to be paid and then an application for refund was required to be presented within 60 days of the end of the relevant quarter in which the goods had been exported. Once a period of limitation was prescribed in the exemption notification for submitting the refund application, that would necessarily govern. There being no appeal by the revenue against the order of the Commissioner (Appeals), the Tribunal did not disturb the finding of the Commissioner (Appeals). Hence, the Tribunal has in our view, appropriately not interfered with the finding of the Commissioner (Appeals) that the assessee was entitled to refund to the extent of one year from the date of export. - Decided against the assessee.
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