TMI Blog2017 (12) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... aid notification is conditional and the benefit contained therein are available, subject to fulfilment of the conditions itemised therein, the assessee has to strictly comply with the requirement contained therein for availing the benefit of refund of service tax. Thus, the time limit prescribed in the notification cannot be considered as procedural in nature - appeal dismissed - decided against a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the balance amount of ₹ 4,39,124/- on the ground that the refund application was not filed within the stipulated time frame of one year prescribed under the said notification. The Commissioner (Appeals) has upheld the adjudication order and rejected the appeal filed by the appellant. 2. The ld. Advocate appearing for the appellant submits that Notification No.41/2012-ST dated 29.6.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. CCE, Delhi 2017 (1) TMI 234-CESTAT-New Delhi, M/s Ashok Granites Ltd. Vs. CCE ST, Salem 2016 (7) TMI 1078 CESTAT-Chennai and Oceans Connect India Pvt. Ltd. Vs. CCE, Pune-III 2016 (9) TMI 377 CESTAT-Mumbai. 3. On the other hand, ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the issue with regard to limitation aspect provided under the Notification No.41/2012-ST dated 29.6.2012. Therefore, such decisions cannot be relied on in this case for considering the limitation period. In view of the fact that the Commissioner (Appeals), after proper analysis of the notification dated 29.6.2012, has dismissed the appeal of the appellant, I do not find any reason to interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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