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2016 (9) TMI 582 - CESTAT NEW DELHI

2016 (9) TMI 582 - CESTAT NEW DELHI - TMI - 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 an .....

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asons to interfere in the impugned orders of 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-S .....

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is not disputing the fact that the 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. 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 accompanie .....

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rein the relevant date for computing the limitation 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 not .....

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cified services. Admittedly, refund of service 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 immediat .....

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