TMI Blog2016 (2) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... on No.41/2007-Service Tax crystallized only when the service tax was deposited in October, 2008. Thus, the refund claim was filed within six months on 30.03.2009. - refund allowed. - ST Appeal No. 1797/2010 - Final Order No. A/70116/2015 - Dated:- 8-12-2015 - Anil Choudhary, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri S L Karoliya, Asstt Commissioner (AR) For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om end of the quarter, in which export was made and accordingly, the appellants claims being were 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 authority have travelled beyond the show-cause notice, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 perused the records. 6. Having considered the rival contentions, we find that the issue of time bar in this appeal is no longer res-integra, and is decided by the Hon'ble Delhi High Court in the case of Sony India Ltd. 2014(304) ELT 660 (Del), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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