2010 (7) TMI 727

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...., I find that the appellant is engaged in the manufacture of cotton yarn / Denim Fabrics and was availing various input services on which the appellant is required to pay service tax. After payment of service tax on the said services, he is entitled to claim the refund of the same in terms of notification No. 41/2007-ST. Such refund claim is required to be claimed within a period of six months fro....

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.... required to adhere to the same. He has drawn my attention to the Tribunal decision in the case of Amee Castor & Derivatives Ltd. v. CCE [Final Order Nos. A/1764-1765/2009/WZB/AHD. dated 30-7-2009] laying down that the refund if not filed within limitation period, has to be rejected as barred by limitation. 4. After carefully considering the submission made by both the sides, I find that the Tr....

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....nt for the purposes of claiming refund in terms of the said notification also. I find no merits in the above contention of the learned advocate. The notification is a complete code in itself and provides the period within 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 provid....