2013 (11) TMI 1574

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....pellant. Shri K.S. Ramaswamy, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the Commissioner (A) has taken a view that the refund claim filed by the respondent in respect of Service Tax paid by them cannot be denied on the ground of limitation. Respondent had filed refund claim on 30-5-2008 in respect of Service Tax paid by them on input services up to ....

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....s from the date of return of the claim. He submits that according to Notification No. 41/2007, the claim should have been filed within 60 days which was subsequently increased to six months by the Board by amending the Notification in 2008. Therefore the respondent could have filed the claim before 31-12-2008 in which case also it could have been considered. Respondents have not at all shown any s....

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....pose under Finance Act, 1994 or rules made thereunder. According to him, the merchant exporter can claim the refund claim at the location where his headquarters or registered office is located. It is the submission of the learned counsel that their headquarters is located in Chennai and therefore the claim filed by them was in order even though they had taken Service Tax registration. 4. I....