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2021 (7) TMI 88 - AT - Service TaxRefund claim of service tax paid - rejection on the ground of time limitation - specified services in the course of export under the provisions of N/N. 41/2012-ST dated 29.06.2012 - HELD THAT:- The provisions have to be read harmoniously. When the provisions require that only one claim has to be filed for each quarter, definitely, an assessee has to file one claim only at the end of the quarter. Thus, the limitation cannot be counted from the day of LEO or the last LEO in a quarter, as the assessee cannot file more than one refund claim for each quarter - on harmonious reading of the provisions and also the earlier Notification no.5/2006-CE (NT) read with notification no.41/2007-ST and read with notification no.41/2012-ST, the limitation has to be counted from the first day and after the end of the quarter, and accordingly, it is found that refund claim filed on 27.12.2016 is within limitation. The refund claim is rejected only on the ground of limitation, which is evident from the show cause notice dated 11.05.2017 as well as from the orders of the Court below - the Adjudicating Authority is directed to disburse the refund within a period of 45 days upon the receipt of the copy of the order with interest as per Rules for the period from 27.03.2017 (3 months ending the date of claim), till the grant of refund. Appeal allowed - decided in favor of appellant.
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