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2016 (9) TMI 582 - AT - Service TaxPeriod of limitation - Refund claim - Notification No. 41/2007-ST dated 06.10.2007 - refund claim for the quarter ending for March 2008 was filed on 27.08.2008 whereas as per the period prescribed in the notification the same was required to be filed within a period of 60 days from the end of relevant quarter during which the said goods have been exported - Held that:- the Tribunal being the creature of Act cannot go beyond the provisions of the Act and has to interpret the law accordingly. The said legal issue stands set at rest by many decisions of the higher courts. Some such reference can be made to the Hon’ble Supreme Court’s decision in the case of Miles India Ltd. Vs. Assistant Collector [1984 (4) TMI 63 - SUPREME COURT OF INDIA] as also in the case of CCE Vs. Doaba Co-operative Sugar Mills [1988 (8) TMI 103 - SUPREME COURT OF INDIA]. Therefore, as such the refund admittedly being beyond the period of 60 days, we find no justifiable reasons to interfere in the impugned orders of the authorities below. - Decided against the appellant
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