TaxTMI 
TaxTMI 
2014 (1) TMI 412
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....d 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. None appeared for the appellant, M/s. V.M. S....
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....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 paragraph of Notification reds as under: "Th....
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....om 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 limit for claiming the refund. The Hon'ble Apex Court has....