2012 (4) TMI 425

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....sp; Per: Mr.B.S.V. Murthy:   The facts of the case, in brief, are that the appellants filed a claim of refund of Service Tax under Notification No.17/2009-ST, dt.7.7.09 on 19.08.09. A part of the claim of Rs.1,74,761/- pertains to Charter hiring charges , falling under sub-clause (zzzzj) of Clause (105) of Section 65 of Finance Act, 1994, was rejected as time barred on the ground that the s....

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....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. It was also submitted that the reliance placed by the Commissioner on Para (iv) of Circular No.112/06/2009-ST, dt.12.3.2009 is also not correct since it can be applied only where the service was availed before export of the goo....