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2019 (6) TMI 207 - AT - Service Tax100% EOU - Rebate claim/Refund of service tax paid - service tax paid on input services used in export of output services under N/N. 12/2005-ST dt. 19/04/2005 - HELD THAT:- The requisite declaration as required under condition of Notification has been filed on 31/05/2005 and revised on 16/06/2005 on account of some inadvertent error and the same has been placed on record. In the impugned order, the Commissioner(Appeals) has laid importance on procedural requirements without appreciating the fact that the input services have been received by the appellant and used for providing output services, which were exported out of India and thus fulfilling the substantive requirement under Export of Service Rule and the Notification. Time limitation - period October 2005 to March 2006 - HELD THAT:- Rebate claim was rejected on time bar as the same has been filed beyond one year as prescribed under Section 11B of Central Excise Act, 1944; but this time limit of Section 11B is not applicable in the present case because the said notification does not provide for any time limit within which the rebate claim should have been filed and the same. The rejection of rebate claims is not sustainable in law - appeal allowed - decided in favor of appellant.
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