2014 (1) TMI 412

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....er-in-Appeal NO. Goa/CEX/GSK/54/2010 dated 12/08/2010 passed by Commissioner of Central Excise & Service Tax(Appeals), Goa. 2. Vide the impugned order, the Ld. Lower appellate authority has upheld the rejection of refund claim filed by the appellant as time-barred by the adjudicating authority, inasmuch as the refund claim application has been filed after one year from the date of export. 3.....

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....g for the Revenue reiterates the findings of the lower authorities. 6. I have carefully considered the rival submissions. 6.1 In the present case, refund claim has been filed as per the provisions of notification No. 17/2009-ST dated 07/07/2009. The said notification lays down the procedures for claiming refund of service tax on export of services. Clause (f) of the proviso to the main parag....

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....ities rejected both the claims as time barred. As seen from the records, the refund claims should have been filed on or before 03/01/2010. Inasmuch as the claim has been filed belatedly, the claim is liable to be rejected in terms of the provisions of the aforesaid notification. The contention of the appellant is that since the tax payment itself was without any authority of law, there is no time ....