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2017 (6) TMI 909 - AT - Service TaxRefund claim - GTA services - denial on the ground that the appellant did not file complete documents viz. Documents evidencing export of the said goods and documents evidencing payment of service tax on the specified service - denial also on the ground of time bar - Held that: - the refund in this case has been claimed under N/N. 41/07-ST dt.6.10.2007, which is a self-contained notification to grant refunds of Service Tax to exporters. There is express provision made in the clause (2) (e) and proviso thereof in the notification that the claim has to be filed within sixty days of the order for export made under Section 51 of the CA, 1962. There is nothing in the language of the Notification to indicate or imply the application of time limit of Section 11B of CEA, 1944 - the Commissioner (Appeals) has taken the right decision to apply the time limit as prescribed in the N/N. 41/07-ST. Refund claim - time limitation - Held that: - the adjudicating authority needs to reexamine the refund claim and appellant's contentions afresh on the basis of documents of the CHA and shipping bills to establish connection between the two as has been done for the refund already sanctioned - matter on remand. Appeal disposed off - part matter decided against appellant and part matter on remand.
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