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2016 (2) TMI 727 - CESTAT ALLAHABAD

2016 (2) TMI 727 - CESTAT ALLAHABAD - 2016 (43) S.T.R. 273 (Tri. - All.) - 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-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 .....

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to such agent at the rate of 2.7% of FOB value. For the export made between 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 are time barred. The appellant-assessee contested the show-cause notice, but the same was confirmed observing that the period of refund claim is six months from end of the quart .....

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ame in favour of the assessee observing that since it is un-disputed fact that 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, the Revenue is in appeal on the ground that under the condition of Notification, the time limit prescribed is six months from the quarter, exports took place. 4. The responde .....

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