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2024 (1) TMI 1213 - AT - Service TaxRejection of refund of the appellant being time barred - claim filed after stipulated period of one year as prescribed under the law - HELD THAT:- Admittedly, the appellant has filed the refund claim beyond the stipulated period of one year as prescribed under the law and consequently, the Original Authority as well as the Appellate Authority have rejected the refund claim only on the ground of limitation. Further, both the Notification No. 52/2011-ST dated 30.12.2013 and the subsequent Notification No. 41/2012-ST dated 29.06.2012 clearly provides that the refund claim shall be filed within one year from the date of export of goods and in the present case, admittedly, the refund has been filed after the limitation period is over. The prayer of the Learned Counsel for the appellant that he may be allowed to take the cenvat credit at this stage, cannot be entertained because it would amount to allowing rebate which is not provided in the notification. There are no infirmity in the impugned order which is upheld by rejecting the appeal of the appellant - appeal dismissed.
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