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2014 (6) TMI 167 - AT - Service TaxDenial of refund claim - Resubmission of claim - Bar of limitation - whether resubmission of the refund claim by the appellant would be hit by limitation as provided under Notification No.41/2007-ST as amended by Notification No.32/2008-ST - Held that:- appellant had filed refund claim on 31/03/2009 on the last day when the refund claim needs to be filed for the period from July 2008-September 2008. Revenue has not challenged the refund claim on merits before the first appellate authority. This would mean that the appellants are eligible for the refund of the amount of service tax paid by them and claimed by them. On perusal of the clause 2(f), the said clause talks about submission of refund claim accompanied by the documents evidencing (i) export of goods, (ii) payment of service tax on the specified services for which claim for refund of service tax and (iii) wherever applicable, a copy of the written agreement entered into by the exporter with the buyer of the goods. The only proof, which the appellant could not produce or submit when they filed refund claim was in respect of payment of service tax. Subsequently it has been rectified and informed that the appellant had been able to submit proof of payment of service tax along with bank realization certificate, I find that the view taken by the first appellate authority is incorrect, unsustainable as substantive benefit should not be denied to an assessee if conditions are fullfilled. - Decided in favour of assessee.
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