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2017 (1) TMI 234 - CESTAT NEW DELHIRejection of refund claim - N/N. 41/2007 prescribes that refund claim should be filed within six months from the date of export - delay in filing refund claim, but within one year of the exports - Time limitation - Held that: - I find that a similar issue came up before this Tribunal in the case of CCE Pune Vs. Chandrashekhar Exports [2015 (11) TMI 1112 - CESTAT MUMBAI] wherein Main conditions as laid down in the act are fulfilled i.e. there has to be export of goods and the service tax liability has to be paid to the service provider and the same must have been used for the export of the goods which conditions are fulfilled by the respondent, and thus, refund was allowed. The time limit prescribed in notification issued from time to time is to supplement the provision of mere act and hold that as the appellant has complied with condition of the notification. Therefore, merely on the ground of limitation refund cannot be rejected - appellant is entitled for refund claim - appeal allowed - decided in favor of appellant.
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