2011 (5) TMI 407

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....Per : Mrs. Archana Wadhwa;   The appellant is a merchant manufacturer registered with service tax department. The dispute in the present appeal relates to the refund of service tax paid on the amount of services received for export of the goods. It is seen that the refund claim filed for the quarter ending December 2007 stands rejected by the authorities below on the issue of time bar, by ....

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.....01.2008 and who refused to accept the same.   3. The said contention of the appellants does not stand accepted by Commissioner (Appeal) on the following grounds :-   7. The appellants contended that they have approached to the department many a times for submission of refund claim which was within the time limit. However, the department has not accepted the said claim on the groun....

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.... which shows that there was denial of acceptance of the claim on the part of the department. I find that the argument placed before me is only an after thought of the appellants, not supported by any documentary evidences and is an attempt to a last effort to make the department accept the claim which is actually a time barred one. I affirm the views of the adjudicating authority and do not find a....