TMI Blog2024 (1) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.12.2013 and the subsequent Notification No. 41/2012-ST dated 29.06.2012 clearly provides that the refund claim shall be filed within one year from the date of export of goods and in the present case, admittedly, the refund has been filed after the limitation period is over. The prayer of the Learned Counsel for the appellant that he may be allowed to take the cenvat credit at this stage, cannot be entertained because it would amount to allowing rebate which is not provided in the notification. There are no infirmity in the impugned order which is upheld by rejecting the appeal of the appellant - appeal dismissed. - MR. S. S. GARG, MEMBER (JUDICIAL) Shri Joy Kumar, Advocate for the Appellant Shri Narinder Singh, Shri Anee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for refund cannot be valid ground for rejection of the claim if otherwise admissible. 4.1 Learned Counsel further concedes that as per the terms of paragraph 3(g) of the Notification No. 41/2012-ST dated 29.06.2012 namely the claim for refund of service tax paid on the specified services used for export of goods shall be filed within one year from the date of export of the said goods. 4.2 Learned Counsel further submits that though the refund claim filed by the appellant was not in compliance with the condition of the notification with regard to time, he prays that if refund is not granted to the appellant then at least he should be allowed to take cenvat credit of input services as defined under Rule 2(l) of CCR, 2004. In sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that admittedly, the appellant has filed the refund claim beyond the stipulated period of one year as prescribed under the law and consequently, the Original Authority as well as the Appellate Authority have rejected the refund claim only on the ground of limitation. Further, I find that both the Notification No. 52/2011-ST dated 30.12.2013 and the subsequent Notification No. 41/2012-ST dated 29.06.2012 clearly provides that the refund claim shall be filed within one year from the date of export of goods and in the present case, admittedly, the refund has been filed after the limitation period is over. The prayer of the Learned Counsel for the appellant that he may be allowed to take the cenvat credit at this stage, cannot be entertained b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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