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Commissioner of Central Excise And Service Tax, Kanpur Versus M/s Pacific Leather Finishers

2016 (2) TMI 727 - CESTAT ALLAHABAD

Refund claim - export of services - period of limitation - Held that:- that the limitation cannot start to run unless right to receive a claim or refund crystallized. In the present case, the right to claim/refund under Notification No.41/2007-Servic .....

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hary, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri S L Karoliya, Asstt Commissioner (AR) For the Respondent : None ORDER Per Anil Choudhary The Revenue is in Appeal against Order-in-Appeal No. 467/ST/APPL/KNP/2010 dated 13.09.20 .....

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n the dates (let export order) between 19th April, 2008 to 2nd July, 2008, the appellant filed refund claim under Notification 41/2007 on 30.03.2009. A show-cause notice dated 04.05.2009, was issued as it appeared to Revenue that the refund claims ar .....

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ere time barred and also for the reason of claiming drawback in few instances. Being aggrieved, the assessee preferred an appeal before the ld. Commissioner (Appeals), who in the impugned order, allowed the appeal on the ground that the adjudicating .....

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hat the appellants had paid commission during quarter from July to September, 2008 and the service tax involved therein was paid on October, 2008, the refund claim cannot be held to be time barred, before the right to claim arose. 3. Being aggrieved, .....

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was also absent on the previous date i.e. 18.09.2015 without any representation for time. Under these circumstances, the appeal is taken up for hearing with the assistance of the ld.A.R. for the Revenue. 5. Heard the ld.A.R. for the Revenue and peru .....

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