2017 (5) TMI 150 - AT - Service Tax

Tribunal Upholds Rejection of Refund Claims for Service Tax on Exported Goods

LT Foods. Ltd. Versus CCE, Delhi-III

LT Foods. Ltd. Versus CCE, Delhi-III - TMI Issues:Refund claims of Service Tax filed beyond prescribed time limit under Notification No.17/2009-ST for export of goods.Analysis:The appellants filed refund claims for Service Tax on services received for exporting goods under Notification No.17/2009-ST, but the claims were rejected due to being filed beyond the time limit specified. The appellant's counsel argued that the delay was a procedural lapse, citing precedents where similar delays were considered acceptable. On the contrary, the respondent's counsel contended that those precedents were not applicable as they involved different notifications with distinct time limits. The Tribunal considered both arguments.The Tribunal noted that the refund claims were indeed filed beyond the one-year limit from the date of export, as required by Notification No.17/2009-ST. The appellant relied on precedents where claims within the prescribed limit were deemed admissible under different notifications. However, in the present case, the claims were clearly time-barred. The Tribunal referred to judgments emphasizing the statutory requirement of filing claims within the specified timeframe for exemption eligibility.The Tribunal highlighted that the time frame for presenting refund claims is a mandatory requirement under the relevant notification. Citing previous cases, the Tribunal reiterated that adherence to the stipulated time limit is crucial for claiming exemptions. Consequently, the Tribunal concluded that the appellant's refund claims, being time-barred, were not maintainable. Therefore, the impugned orders rejecting the claims were upheld, and the appeals filed by the appellants were dismissed.