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TMI Blog2013 (1) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of bicycle parts which they were clearing for the domestic markets as also were being exported. As per the service tax provisions, the appellant was required to pay service tax in respect of GTA services received by them and the export commission services on reverse charge basis. The appellant did not deposit the said service tax on the belief that where the services stands utilised for export, no deposits were required to be made. However, subsequently the Revenue made out a demand against them and accordingly appellant deposited the service tax in respect of export commission and GTA services. In as much as the said services were used by them for export of their final product, they were entitled to refund of the same under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the section 83 of the Finance Act, 1994. 4. Ld. DR appearing for the Revenue prays for rejection of the appeals on the ground that when the Notification in question lays down the limitation period, the refund application should have been filed within the period and such period cannot be further extended. 5. After considering the submissions made by both the sides, I find that in terms of Notification No.41/2007, the refund of service tax used in export of the final product is required to be made by an assessee on quarterly basis within 60 days from the end of the relevant quarter during which the said goods have been exported. The goods in appeal No.E/1271/2011-SM stands exported during the period 18.04.06 to 31.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find no merits in the appellant s claim to extend the limitation period by artificially considering the date of deposits as the relevant date. 7. The appellant have also taken an alternative plea that u/s 83 of the Finance Act, 1994, provisions of section 11B of Central Excise act have been made applicable to service tax provisions. As per the definition of relevant date appearing in section 11B, the same is to be considered as the date of payment of duty. In as much as the refunds were filed within the limitation period prescribed under section 11B, by treating the date of payment of duty as relevant date, the same is not barred by limitation. 8. I have gone through the provisions of section 11B. Relevant date in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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