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2015 (11) TMI 1109 - AT - Service TaxDenial of refund claim - Notification No.41/2007-ST dated 06.10.2007 - Bar of limitation - Held that:- The exemption is administered by way of refund i.e. the service provider at the first stage has to pay the service tax attributable to the taxable services and thereafter has to file the refund application. In this context para 2 (e) of the said Notification is relevant, which provides that the 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 have been exported. In the present case, it is admitted fact on record that the export took place during the period July to September, 2008 and the refund application was filed by the appellant on 10.12.2010. As per the requirement of he said Notification, since the refund application has not been filed within the specified time limit prescribed therein, the same, in my opinion, is barred by limitation of time - No infirmity in the impugned order passed by the Jurisdictional Central Excise Commissioner - Decided against assessee.
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