2013 (5) TMI 536

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....bmitted service tax refund claim for the quarter June 2008 to September 2008 for Rs.7,25,764/- under notification No.41/2007-ST dated 6.10.07 which was received according to the Revenue on 21.1.09 in the office of the Assistant Commissioner of Service Tax. After conducting a scrutiny of the claim, the Assistant Commissioner wrote a letter on 9.2.09 wherein it was pointed out to the appellant that ....

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.... after more than seven months on 23.9.09 clarifying certain issues and submitting certain documents. However, this letter was replied to by the Assistant Commissioner who informed the appellant on 30.9.09 that the claim had already been rejected after giving detailed reasons on 9.2.09 and therefore proper course available to the appellant was to file an appeal. Thereafter the appellants filed an a....

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....natural justice were not observed when show cause notices have been issued. However, I find that all these cases relate to issue of demands for recovery of duty short levy and not to refund and hence are of no help to the appellant. On the other hand the ld. A.R. has submitted the decision which not only relate to the refund claim but in particular relate to the Notification under which refund cla....

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....hat in the case of Amee Castor & Derivatives Ltd. 2010 (17) STR 582 (Tri. Ahmd.) and in the case of LGW Ltd. 2010 (19) STR 825 (Tri. Kolkata) it was held that the Notification No.41/2007-ST is an exemption notification implemented in the manner specified therein and therefore it has to be treated as a complete code by itself and the time limit specified under Section 11B cannot be taken as the tim....