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2018 (5) TMI 1460 - AT - Service TaxRefund of service tax paid - input services used in the export of goods - time limitation - even though the refund claim was filed within 6 months from the stipulated date i.e. from the date of the exported goods, but, it was disallowed on the ground that the payment of service tax on reverse charge mechanism was effected on 07.05.2009 - Held that: - the department has not rejected the refund claim and returned the same to the appellant for deficit of document, namely, proof of payment of service tax, after it was filed on 16.3.2016. The refund claim cannot be rejected on the ground of time bar, since, they have complied with the condition of filing the refund claim within 6 months from the date of export of goods for the relevant quarter i.e. from July 2008 to Sept. 2008 - appeal allowed - decided in favor of appellant.
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