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2017 (8) TMI 1120 - AT - Service TaxRefund claim - time limitation - N/N. 41/2012-ST dated 29.06.2012 - Held that: - It is well settled law that when the wordings of a notification are unambiguous, the same have to be adhered to. The expressions used in the notification laying down the date of export as the relevant date cannot be held to be ambiguous, thus requiring any no legal expertise to interpret them. It is well settled that neither any extraneous expressions or wordings can be introduced nor any wordings of notification can be ignored, while interpreting the same. The appellant's claim has to be adjudged in the light of the clear expression used in the notification. As such, I am of the view that the lower authorities have rightly held against the assessee as regards the limitation aspect - refund rightly denied - appeal dismissed - decided against appellant.
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