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2016 (6) TMI 515 - AT - Service TaxRefund claim - Period of limitation - Claim for the period from 01/10/2007 to 31/12/2007 was filed on 04.03.2008 - Held that:- it is found that the time limit to file refund application was extended vide Notification No. 32/2008 dated 18.11.2008. The claim pertains to the quarter 1.10.2007 to 31.12.2007 and the time limit upto 18.11.2008 was only two month for filing refund claim. It got extended to 6 months vide Notification No. 32/2008 dated 18.11.2008 but by the time this notification was issued, more than 6 months had elapsed from the end of the said quarter. Thus, the claim by the appellant was clearly filed beyond the time limit prescribed in the relevant notification. Supreme Court in the case of CCE Vs. Honda Siel Power Products Ltd. [2015 (10) TMI 356 - SUPREME COURT] has held that “it is trite that exemption notification are to be construed strictly and even if there is doubt, the same is to be give in favour of the department”. As the extension of time limit by the Notification No. 32/2008-ST does not come to the rescue of the appellant, the claim is clearly time barred. Allahabad High Court in the case of Commissioner of Central Excise Vs. Monsanto Manufacturers Pvt. Ltd. [2014 (4) TMI 505 - ALLAHABAD HIGH COURT] has held that “Once it is held that demand is time barred, there would be no occasion for the Tribunal to enquire into the merits of the issue….”. Accordingly, we refrain from discussion the merits of this case. - Decided against the appellant
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