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2023 (9) TMI 1093 - AT - Service TaxRefund of Service Tax - time limitation - rejection on the ground that the refund claim was filed beyond the period of limitation of 60 days as provided under Para 2(e) of the said notification - HELD THAT:- From the N/N. 32/2008-ST dated 18-11-2008, it is observed that the notification has extended the time limit for filing of refund claims under Notification 41/2007 dated 06.10.2007, from 60 days to 6 months. Board Circular No.112/6/2009-ST dated 12-03-2009 has clarified the doubts with specific examples. The Circular categorically states that in view of the extended time limit, the refund claim for the quarter March-June 2008 can be filed till 31st December 2008 - In the present case, the Appellant has filed the refund for the quarter January 2008 to March 2008, within the stipulated period of 60 days. However, on verification of the documents, the adjudicating authority observed that a portion of the claim was relatable to goods exported during the quarter ending December 2007 and only for that portion, the claim was filed beyond 60 days from the end of the relevant quarter during which the said goods were exported. Accordingly, the adjudicating authority has rejected part of the refund claim amounting to Rs.56,71,926/- as time barred. In the present case, the refund claim filed by the respondent was not a dead claim. The claim was filed well within the time limit permitted in the Notification 41/2007-ST. Only a part of the claim was held as time barred by the adjudicating authority based on his findings that a portion of the claim was relatable to goods exported during the quarter ending December 2007 . It is observed that Notification No.32/2008-ST dated 18-11-2008 extended the time limit for filing the refund claim from 60 days to 6 months and validated that portion the refund claim which was filed beyond 60 days. Thus, there is no merit in the contention of the Ld.A.R that it was a dead claim that cannot be revived. Accordingly, there is no infirmity in the impugned order, which has rightly allowed the refund of Rs.56.71.926/-, as per the Notification No.32/2008-ST dated 18-11-2008 and the clarification issued by Board vide Circular No.112/6/2009-ST dated 12-03-2009. Appeal filed by Revenue dismissed.
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