TMI Blog2012 (5) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... service provider has been found to be false as per the finding in order in appeal in para 5.4. At any rate, since the notification contains both the conditions that is proviso (e) of Clause 1 and proviso (f) of clause 2, the actual requirement is that the exporter should have paid service tax to the service provider and thereafter made a claim within one year from the date of export - Appeal is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause 2 of the Notification that the refund shall be filed within one year from the date of export of the said goods. Since the Revenue felt that the claim was not filed within the time limit prescribed, Revenue issued a show cause notice for rejecting the refund. The appellants replied that as per the notification, they were required to file a refund claim only within one year from the date of pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the exporter should have paid service tax to the service provider and thereafter made a claim within one year from the date of export. Though the appellant was specifically put to notice, there was no effort to produce evidence that these conditions have been complied with and therefore, I do not see any merit in the argument of the appellant. 3. So the appeal is rejected. (Order dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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