TMI Blog2015 (10) TMI 2668X X X X Extracts X X X X X X X X Extracts X X X X ..... claim has been filed beyond prescribed time limit under N/N. 41/2007-S.T., therefore, refund claim is barred by limitation - appeal dismissed - decided against appellant. - ST/3965/2012-SM - Final Order No. A/53156/2015-EX(SM) - Dated:- 9-10-2015 - Shri Ashok Jindal, Member (J) Shri Jitender Singh, Advocate, for the Appellant. Shri B.B. Sharma, AR, for the Respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act, they are entitled to the refund within one year from the date of payment of service tax. 4. On the other hand, learned AR drew my attention to the Notification No. 41/2007-S.T. ibid clause (e) wherein it has been clearly stated that refund under this notification is to be filed within 60 days from the end of relevant quarter from the date said goods had been exported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m within 60 days from the date of end of relevant quarter. Admittedly, the refund claim is filed beyond that period of limitation and same view has been taken by this Tribunal in the case of Sakay Overseas (supra). As refund claim has been filed beyond prescribed time limit under Notification No. 41/2007-S.T., therefore, I hold that refund claim is barred by limitation. Therefore, I do not find an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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