2012 (4) TMI 425 - AT - Service Tax

Refund claim denied for Service Tax export beyond 1 year from filing. Statutory time limit upheld.

M/s Ultratech Cement Ltd. Versus CCE Bhavnagar

The Tribunal upheld the rejection of the claim of refund of Service Tax under Notification No.17/2009-ST as time-barred due to the goods being exported ... Claim of refund rejected on the ground that according to the Clause 2(f) of Notification No.17/2009-ST, dt.7.7.09, the claim of refund has to be filed within 1 year from the date of export of the goods – assessee submitted that in the case of Service Tax, the refund claim cannot be filed without paying the Service Tax and therefore, 1 year period is required to be counted from the date of payment of Service Tax – Held that:- It is settled law that the notifications issued by Government have to be considered as a part of statute - the Notification No.17/2009-ST is a self-contained exemption notification and provides that the exemption is provided by way of refund of Service Tax paid in respect of export - the Tribunal, being a creation of law, cannot go beyond the provisions of law and statutes and give relief – decided case of LGW Ltd Vs CST Kolkata (2010 - TMI - 77744 - CESTAT, KOLKATA)- in favour of revenue. Issues:Claim of refund of Service Tax under Notification No.17/2009-ST; Rejection of claim as time-barred due to goods exported beyond 1 year from filing date.Analysis:The appellants filed a claim of refund of Service Tax under Notification No.17/2009-ST, with a part of the claim pertaining to Charter hiring charges. The claim was rejected as time-barred because the goods in question were exported beyond 1 year from the date of filing the refund claim. The appellants argued that the delay in filing the claim was due to the payment of Service Tax made shortly before the submission of the refund claim. They contended that the 1-year period for filing should be counted from the date of payment of Service Tax. The Tribunal noted that the claim must be filed within 1 year from the date of export of goods as per Clause 2(f) of the notification. The Tribunal emphasized that notifications issued by the Government must be considered as part of the statute and that the notification in question provided exemption by way of refund for Service Tax paid on exports.The Tribunal held that the requirement to file the claim within 1 year from the date of export of goods was a statutory and substantive requirement. It stated that as a creation of law, the Tribunal could not go beyond the provisions of law and statutes to grant relief. Therefore, the Tribunal concluded that no relief could be provided to the appellant solely based on this ground. Additionally, the Tribunal considered a decision in the case of LGW Ltd Vs CST Kolkata, where a similar stand to reject a refund was upheld. Based on these considerations, the appeal was rejected.In summary, the Tribunal upheld the rejection of the claim of refund of Service Tax under Notification No.17/2009-ST as time-barred due to the goods being exported beyond 1 year from the date of filing the refund claim. The Tribunal emphasized the statutory requirement to file the claim within 1 year from the date of export of goods and concluded that relief could not be granted based on the appellant's arguments regarding the delay in filing the claim. The decision was supported by a relevant precedent, leading to the rejection of the appeal.