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2015 (11) TMI 1109 - CESTAT NEW DELHI

2015 (11) TMI 1109 - CESTAT NEW DELHI - TMI - Denial of refund claim - Notification No.41/2007-ST dated 06.10.2007 - Bar of limitation - Held that:- The exemption is administered by way of refund i.e. the service provider at the first stage has to pay the service tax attributable to the taxable services and thereafter has to file the refund application. In this context para 2 (e) of the said Notification is relevant, which provides that the claim for refund shall be filed on a quarterly basis, w .....

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firmity in the impugned order passed by the Jurisdictional Central Excise Commissioner - Decided against assessee. - Service Tax Appeal No.ST/3919/2012 ST. [SM] - FINAL ORDER NO. 53070/2015 - Dated:- 25-5-2015 - Mr. S.K. Mohanty, Member (Judicial) For the Petitioner : Shri Jitendra Singh, Advocate For the Respondent: Shri G.R. Singh, DR ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 31.08.2012 passed by the Commissioner (Appeals), Central Excise, Delhi-I, wherei .....

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7, which provides exemption by way of refund of service tax paid on specified taxable services, used in the exportation of goods. As per the requirement of the said notification, the refund claim has to be filed within 60 days from the end of the relevant quarter, within which the said goods have been exported. In the present case, since goods were exported during the period July to September, 2008 and the refund claim application was filed on 10.12.2010, which was not within the prescribed time .....

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Excise Act, 1944 shall apply mutatis mutandis for the refund claim filed under above referred notification. The Counsel further submits that since duty attributable to the exportation of goods was paid by the appellant on 25.02.2010 and the refund claim was filed on 10.12.2010, which is within one year from the relevant date, the refund benefit can not be denied in terms of section 11B of the Act. The ld. Counsel relies on the decisions in the following cases to satisfy his stand:- 1) K.K.S.K. .....

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in 2013 TIOL 1022 - CESTAT-Del. to support his stand that since the time limit for filing refund application has been specifically provided in the Notification, the same has to be strictly adhere to for the purpose of sanctioning the refund and the time limit prescribed in section 11B of the Act will have no application. 5. Heard the ld. Counsel for both sides and perused the records. 6. Service tax paid on specified taxable services used for the services exported to outside countries are exempt .....

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it is admitted fact on record that the export took place during the period July to September, 2008 and the refund application was filed by the appellant on 10.12.2010. As per the requirement of he said Notification, since the refund application has not been filed within the specified time limit prescribed therein, the same, in my opinion, is barred by limitation of time. The submissions of the appellant that service tax attributable to the period was only paid on 15.02.2010 and the refund appli .....

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