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2010 (7) TMI 727 - AT - Service TaxRefund in terms of notification No. 41/2007-ST - Such refund claim is required to be claimed within a period of six months from the end of the quarter, during which the exports have been made - appellant filed refund claim after the expiry of six months, as a condition of notification, the same stands rejected by the lower authorities as time-barred - Held that:- When a notification itself provides the period for claiming the exemption in terms of the said notification, such period cannot be extended by taking recourse to the provisions of section 11B, inasmuch as, rightly observed by Commissioner (Appeals), it is not a simple case of refund of excess duty paid but is a refund arising out of an exemption notification, which provides a specific mode and procedure for claiming of refund of duty paid on the various services availed by an assessee, order upheld and appeal rejected.
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