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2022 (8) TMI 991 - AT - Service TaxRebate of Service Tax paid - export of goods filed on 21.07.2015 - Rejection of claim on the ground of limitation for the period 2014-15 (w.e.f. August, 2014) since filed on 22.07.2015 - applicability of para 2.4 of Chapter 9 of Central Excise Manual - HELD THAT:- In para 2.4 of Chapter 9 of Central Excise Manual, it is mentioned that In case any document is not available for which the Central Excise or Customs Department is solely accountable, the claim may be received so that the claimant is not hit by limitation period. The instant case falls in this category. Accordingly, it is observed that the initial date of filing of the rebate claim i.e. 22.07.2015 is the relevant date as per Section 11B of the Central Excise Act, 1944. Hence, the rebate claims are not barred by limitation. It is observed that technical deviations or procedural lapses are to be condoned, if there is sufficient evidence regarding the export of the duty paid goods - the refund claim is within the prescribed time limit and the same requires to be disposed of in accordance with law. The matter is remanded to the adjudicating authority to consider and dispose the refund claim in accordance with law - Appeal allowed by way of remand.
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