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2018 (5) TMI 167 - AT - Service TaxRefund/rebate of service tax paid - N/N. 41/2012-ST - rejection on the ground of time bar - whether the limitation of time imposed by the notification for claiming the refund of Service Tax on inputs which went into export of goods can be altered by reckoning the date on which the appellant received the invoices instead of the date of Let Export Order as laid down in the notification? Held that: - the Notification is a subordinate legislation made by the Government in exercise of the powers delegated by the Parliament. This power is given to the Government and not to the officers or to this Tribunal. Hence, the provisions of this notification including the time limit and the date of reckoning the time limit cannot be modified by the officers or by this Tribunal. It has been laid down in a catena of judgements by the Hon’ble Supreme Court and High Courts that a statutory time limit has to be adhered to and the Courts cannot modify them. The appellant cannot be granted refund of Service Tax paid on services used in the goods exported by them beyond one year from the date of LEO as specified in the N/N. 41/2012-ST - appeal dismissed - decided against appellant.
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