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TMI Blog2015 (11) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... im filed by the respondent. 4. Learned D.R. would submit that the appellant had filed refund claim of the service tax paid on the services received and utilized for the goods exported during the period January 2008 to March 08 on 31.03.2009 which is beyond the period of six months as mandated in Notification No.41/2007-ST dated 06.10.2007 as amended from time to time. He would submit that the first appellate authority has incorrectly appreciated the facts and extended the benefit of Notification which is against the provisions of law. He would submit that the first appellate authority has recorded that the respondent should have filed the refund claim for the quarter ended March 2008 on or before 30.09.2008. Despite such clear-cut finding, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund claim on 31.03.2009 instead of 30.09.2008. We find that the first appellate authority has correctly recorded the fact that it is settled principle as to Rules and Notifications are issued from to time to supplement the provisions of main Act and grant of relief of refund of service tax paid on services used in export of goods has to be sanctioned to the respondent when conditions prescribed in the main Act are fulfilled. We also find strong force in the submissions made by learned Counsel for the respondent that this Bench in the case of Raymond Ltd. (supra) has held as under:- "5. I have carefully considered the submissions made by both the sides. In the present case the refund claim pertains to the quarter October-December, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led under Notification No. 41/2007 as amended by Notification No. 17/2007 and the time bar aspect is not attracted. However, the appellant has to satisfy that they have fulfilled the other conditions stipulated in the Notification. Therefore, the matter is remanded back to the original adjudicating authority only for satisfying that the appellant has fulfilled the other terms and conditions stipulated in Notification No. 41/2007 and the time-bar issue will have no application. 6.1 The above reproduced ratio of the Tribunal is squarely applicable in this case also and the conclusion reached by the first appellate authority cannot be faulted with. 6.2 On the issue and the reliance placed by learned D.R. on the judgement of the Honble Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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