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2019 (10) TMI 764 - AT - Service TaxRefund claim - rejection on the ground of time limitation - claims filed for a period beyond one year from the date of export of the goods - N/N. 17/2009 dated 7 July 2009 - HELD THAT:- It is not possible to accept the contention of learned Counsel for the appellant that the delay in filing of the refund claim is merely a procedural lapse and can be condoned. There is nothing in the notification which may lead to such an inference. In fact, the notification categorically states that the claim for refund “shall” be filed within one year from the date of export of the said goods. The notification does not contain any provision for condoning the delay in filing the claim for refund. This issue was examined by the Gujarat High Court in PATEL CONSTRUCTION COMPANY A SOLE PROPRIETORSHIP FIRM VERSUS ASSISTANT COMMISSIONER, SERVICE TAX DIV [2017 (3) TMI 424 - GUJARAT HIGH COURT], though in connection with the provisions of Section 11B of the Central Excise Act, 1944. The Court observed that no relief can be granted contrary to the statute and, therefore, no direction can be issued to an Authority to condone the delay in filing the refund application. The Commissioner (Appeals) committed no illegality in rejecting the claim for refund made beyond the period of one year from the date of export of the goods - appeal dismissed.
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