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2017 (2) TMI 1078 - AT - Service TaxRefund claim - whether the refund of rebate of the tax paid on input services is to be allowed to respondent or otherwise? Held that: - rebate claims are filed as per N/N. 11/2005-ST dated 19th April 2005. The said notification is issued in exercise of the powers conferred by Rule 5 of the Export of Service Rules, 2005. The said notification does not specify any time limit for fling rebate claims. In the absence of any time limit in the notification, reliance on provisions of Section 11B to reject the refund claims as time barred seems to be incorrect. Similar issue of rejection of rebate claims under N/N. 19/2004-CE dated 6th September 2004, was contested before Apex Court in the case of Dorcas Market Makers Pvt Ltd [2015 (4) TMI 118 - MADRAS HIGH COURT] which was dismissed by Apex Court holding that in the absence of any prescription of time limit in notification, the rebate claims cannot be rejected under Section 11B. Appeal rejected - decided against Revenue.
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