2009 (7) TMI 492

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....visions of Notification No. 41/2007-S.T., dated 6-10-2007, the exporter is eligible for the refund in cash for the amount of service tax paid on specified services related to export of goods. Accordingly the appellant filed the refund claim of Rs.1,00,270/- pertaining to the period from October, 2007 to December, 2007 on 16-6-2008 and filed refund of Rs.1,00,779/- pertaining to the period from January, 2008 to March, 2008 on 16-6-2008. The said notification allowed exemption from payment of service tax by way of refund and stipulated that the refund should be filed quarterly within sixty days from the end of the quarter. As in both the above cases, the appellant filed refund claims later than the due date, show cause notices were issued to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thin which refund can be claimed in terms of the same. Admittedly a period of 60 days stand given in the notification for filing of refund claim. When a notification itself provides the period for claiming the exemption in terms of the said notification, such period cannot be extended by taking recourse to the Provisions of Section 11B, in as much as, as rightly observed by Commissioner (Appeals), it is not a simple case of refund of excess duty paid but is a refund arising out of an exemption notification, which provides a specific mode and procedure for claiming of refund of duty paid on the various services availed by an assessee. 5. Learned advocate has further argued that the said Notification No. 41/2007-S.T. was amended by Notific....