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2016 (4) TMI 23 - AT - Service TaxRejection of refund claim filed under Rule 5 read with Notification No. 5/2006-CE(NT) dated 14/3/2006 - Accumulated Cenvat credit against export of services for the period April, 2009 to June, 2009 - Time bar in terms of Section 11B of Central Excise Act and non qualification of test of input as defined under Rule 2(l) of Cenvat Credit Rules, 2004 - Held that:- the date of exports are 30/4/2009, 31/5/2009 and 30/6/2009 and the refund claim was filed on 30/4/2010. In terms of Section 9 of General Clauses Act, 30/4/2009 has to be excluded therefore the period of one year is reckoned from 1/5/2009 accordingly last date of filing of refund claim is 30/4/2010 on which appellant indeed filed refund claim. Therefore there is no delay in filing refund claim and accordingly the impugned order to the extent of rejection of refund claim for an amount of ₹ 1,58,556/-, is set aside and rejection of claim of ₹ 1615/- is maintained. - Decided partly in favour of appellant
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