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TMI Blog2016 (9) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... ter hearing both the sides we find that the lower authorities have denied the appellant's refund claim filed in terms of notification number 41/2007-ST dated 06.10.2007 on the ground of time bar. While rejecting the refund claim the lower authorities have observed as under: "You have filed refund claim for the period 01/03 to 03/03 on 27.08.2008. As per Notification No. 41/2007-ST dated 06.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax on the specified services for which claim for refund of service tax paid was filed. In as much as they had not made the payment for the service tax to the services provider, they could not have attached the document and period of 60 days would starts running from the date assessee makes the payment of service tax. He also relies upon the Tribunal's decision in the case of CCE Kanpur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification is required to be filed within a period of 60 days. Further, para 2(f) only lays down the documents which are required to be attached with the refund claim. One of the documents required to be attached is the document evidencing payment of service tax on the specified services. Admittedly, refund of service tax cannot be claimed unless service tax stands paid by the assessee to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued on or around 18.11.2008 to six month i.e. subsequent to the filling of the refund claim. Such providing of extended period for claiming refund cannot be held to be retrospective in the absence of any clear legislative intent. We also note that the Allahabad decisions of the Tribunal relied upon by the Ld. Advocate has not considered all the above issue and was simplicitor passed by referri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of 60 days. 6. We may also observe here that the Tribunal being the creature of Act cannot go beyond the provisions of the Act and has to interpret the law accordingly. The said legal issue stands set at rest by many decisions of the higher courts. Some such reference can be made to the Hon'ble Supreme Court's decision in the case of Miles India Ltd. Vs. Assistant Collector-1987 (30) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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