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2016 (2) TMI 657 - CESTAT NEW DELHI

2016 (2) TMI 657 - CESTAT NEW DELHI - TMI - Refund - period of limitation - export of services - Notification No. 11/2005 - ST - The period covered for the rebate was August 2005 to January 2006 and the application for refund was filed on 29.6.2007. - Held that:- A combined reading of Rule 5 of Export of Service Rules, 2005 and Notification 11/2005 -ST makes it clear that the rebate scheme under the said rules is a self-contained scheme and it nowhere invites the condition of one year for filing .....

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h rebate claim of ₹ 13,59,338/- was rejected. 2. The appellant had filed rebate claim in terms of Notification No. 11/2005- ST dated 19.5.2005 issued under Rule 5 of Export Service Rules 2005. The period covered for the rebate was August 2005 to January 2006 and the application for refund was filed on 29.6.2007. The primary adjudicating authority held that as the rebate application was filed after one year from the date of payment of service tax, the rebate claim was time-barred. 3. The ap .....

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yle limited Vs. Union of India - 2015 (62) Taxmann.com 46 (Punjab and Haryana). 4. Ld. DR contended that even in the absence of time-limit in the concerned notification time-limit of one year applicable to refunds/rebates as per Section 11B of Central Excise Act, 1994 made applicable to service tax matters vide Section 83 of Finance Act, 1994 will be applicable and therefore the rebate was rightly rejected as time-barred. 5. We have considered the contentions of both sides. We find that in terms .....

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