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M/s. V.G. Overseas Versus C.S.T. New Delhi

2016 (9) TMI 582 - CESTAT NEW DELHI

Period of limitation - Refund claim - Notification No. 41/2007-ST dated 06.10.2007 - refund claim for the quarter ending for March 2008 was filed on 27.08.2008 whereas as per the period prescribed in the notification the same was required to be filed within a period of 60 days from the end of relevant quarter during which the said goods have been exported - Held that:- the Tribunal being the creature of Act cannot go beyond the provisions of the Act and has to interpret the law accordingly. The .....

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the authorities below. - Decided against the appellant - ST/269/2010-CU(DB) - FINAL ORDER NO. 53011/2016-CU(DB) - Dated:- 5-8-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri R.K. Singh, Member (Technical) Shri N.K. Sharma, Advocate for the Applicants Shri Sanjay Jain, DR for the Respondent ORDER After 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 .....

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aim for the quarter ending for March 2008 was filed on 27.08.2008 whereas as per the period prescribed in the notification the same was required to be filed within a period of 60 days from the end of relevant quarter during which the said goods have been exported. As such the last date for filing the refund claim expired on 30.05.2008. However, it is his contention that in terms of para 2(f) of the notification, the refund was required to be accompanied by the documents evidencing payment of ser .....

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itation period was extended by taking into account the date when the service tax was paid. 3. Ld. AR appearing for the Revenue submits that there is specific limitation laid down in the notification and the Tribunal being the creature of the Act cannot go beyond the statutory provisions and cannot extend the date by giving an artificial interpretation to the same. 4. After appreciating the submissions of both the sides we find that para 2(e) of the notification is to the effect that- the claim f .....

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ce tax cannot be claimed unless service tax stands paid by the assessee to the services provider. The Advocate s contention that since service tax was not paid by them to the service provider the relevant date for the purpose of limitation would automatically get extended, does not appeal to us. Payment of service tax is required to be made by the assessee and it is exclusively in his hands to do the same. Why the service tax has not been paid immediately on receipt of the services does not stan .....

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