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DSS Image Tech (P) Ltd. Versus Commissioner of Service Tax, New Delhi

2016 (2) TMI 657 - CESTAT NEW DELHI

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 o .....

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the appellants rebate claim on the ground of time-bar is not sustainable - refund allowed. - Appeal No. ST/870/2009-CU (DB) - Final Order No. 53910/2015 - Dated:- 4-12-2015 - G. Raghuram, President And R. K. Singh, Member (T) For the Appellant : Shri .....

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jected. 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 refun .....

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aimed under Rule 5 of Export Service Rules read with Notification No. 11/2005 - ST and in that notification there was no limitation period prescribed for filing rebate claim and therefore its claim cannot be rejected as time-barred. It cited the judg .....

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axmann.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 servic .....

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the rebate claim is only subject to such conditions or limitations and fulfilment of such procedure as may be specified in the notification. In the concerned Notification No. 11/2005 - ST there was no time-limit prescribed during the relevant period .....

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tion for rebate. Madras High Court in the case of Dorcas Market Makers Pvt. Ltd. (supra) held that rebate of excise duty in terms of Rule 18 of Central Excise Rules, 2002 sanctioned in terms of Notification No. 19/2004 - CE dated 6.9.2004 cannot be r .....

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