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2015 (11) TMI 615 - CESTAT NEW DELHIRefund claim in terms of notification no. 41/2007-ST as amended by the notification no. 03/2007-ST and 17/2008-ST - Bar of limitation - Held that:- In terms of the clause 2 (e) of the said notification, as amended, claim for refund shall be filed on a quarterly basis within 60 days from the end of the relevant quarter during which the said goods had been exported. The appellant has contended that it filed the refund claim within the time limit prescribed under section 11B of the Central Excise Act and the statutory time limit would prevail over the provision of a notification. In this regard, it is pertinent to mention that it is not the case of normal refund. It is a case of availment of exemption under notification 47/2007-ST. It is just that the exemption from service tax under notification no. 41/2007 is operationalized by way of refund of Service Tax paid. It is settled law that exemption under a notification is available subject to the fulfillment of all the conditions prescribed therein. Non-fulfillment of any of the conditions of exemption notification disentitles an assessee from the benefit of the notification. In the present case, the availability of exemption under notification no. 41/2007-ST as amended was inter-alia subject to the condition that the refund claim is filed on a quarterly basis within 60 days from the end of the quarter. As stated earlier, this condition has been violated by the appellant and so the appellant does not remain entitled to the benefit of the said notification under which the refund was claimed. - Decided against assessee.
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