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2016 (7) TMI 1078 - CESTAT CHENNAIRefund - Period of limitation - relevant date - Claim of rebate of service tax paid on specified services used for export of goods under Notification No. 41/2012 ST dated 29.06.2012 - Held that:- the claims submitted by the appellants were scrutinized thoroughly as per the para 3 (g) of Notification No. 41/2012-ST and he has taken the date of let export order issued by the proper officer as the relevant date to come to the conclusion that the refunds are hit by time bar aspect. Held that:- It is seen that in the definition of "relevant date" u/s 11B , there is a mention that if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded leaves India but on the other hand the notification states that the date of export shall be the date on which the LET export order is given. If a limitation period is sought to be imposed in respect of refund claims, it must be introduced by legislation, given the expropriatory consequences of such a limitation period. There is a body of law that essential legislative policy aspects (period of limitation being one such aspect) cannot be formulated or prescribed by subordinate legislation. The parent enactment must clearly impose such obligations. Sub-ordinate legislation cannot prevail or be made in such cases. The imposition of period of limitation, without statutory amendment, through a notification, therefore, cannot prevail. The Jain Irrigation case is inapplicable to the facts of the present case as what was decided in the said case was as to what was the place of removal which is not the case herein. In view of my above discussions, I am of the view that the appellant is correctly and legally entitled for the refund claim. I therefore, allow the appeal of the appellant with consequential relief, if any, in accordance with law. - Refund allowed - Decided in favor of assessee.
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