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2016 (4) TMI 1033 - AT - Service TaxSustainability of refund claim - provisions of Notification No.41/2012-ST dated 29.6.2012 - Service tax remitted by the appellant - Appellant utilized certain services like Goods Transport Agency and Warehousing Agency services at the port of export of its goods claiming that the place of removal of exported goods is the factory gate and that on 'input services' used at the port, it was entitled to rebate as per the Notification. Held that:- the contention of appellant that since the delay was not considerable, the authorities below should have exercised discretion and condoned the same is not acceptable. Paragraph 3(g) of the Notification 41/2012-ST clearly indicates the period of limitation and provides no discretion for condonation of the delay. In the circumstances, it cannot be gainfully contended that the authority had a reservoir of discretion to condone the delay , if satisfied with reasons for the delay for making an application for refund. In so far as the finding that the services were not used beyond the place of removal, it is clear that the place of removal is not the factory gate as claimed by the appellant but is the port from where the goods were removed for export. Therefore, the impugned orders as to the unsustainability of refund claims submitted by the appellant, are impeccable and warrant no appellate interference. - Decided against the appellant
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