Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1187 - AT - Service TaxRefund of service tax - appellant had filed a refund claim after one year from the date of let export order in respect of exported goods - rejection of refund on the ground of time limitation - N/N. 41/2012-ST. - HELD THAT:- The relavant date to be considered for one year for filing refund claim under Notification No. 41/2012-ST is the date of ‘let export order’. The entire benefit of refund accrues to the appellant only from the notification but for which no refund is admissible in this case. Any notification, being an exception to the general rule, must be strictly construed. If the notification prescribes any time limit it must be complied with. It is not open to this Bench to change the notification to enlarge, constrict or otherwise modify it. The vires of the notification has not been questioned or tested nor has any portion of it been declared ultra vires. In this case, the refund application was filed more than one year after the export. Accordingly, the refund is not admissible as per the Notification No. 41/2012-ST. Refund cannot be allowed - appeal dismissed.
|