2015 (11) TMI 1109

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....jewellery etc. and is registered under the service tax statute. The appellant has filed refund application on 10.12.2010 in respect of the service tax paid for the period of July 2008 to September, 2008. The said application was filed by the appellant in terms of Notification No.41/2007-ST dated 06.10.2007, which provides exemption by way of refund of service tax paid on specified taxable services, used in the exportation of goods. As per the requirement of the said notification, the refund claim has to be filed within 60 days from the end of the relevant quarter, within which the said goods have been exported. In the present case, since goods were exported during the period July to September, 2008 and the refund claim application was filed....

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....31 CESTAT-Delhi and Sakey Overseas vs. CCE, Ludhiana reported in 2013 TIOL 1022 - CESTAT-Del. to support his stand that since the time limit for filing refund application has been specifically provided in the Notification, the same has to be strictly adhere to for the purpose of sanctioning the refund and the time limit prescribed in section 11B of the Act will have no application. 5. Heard the ld. Counsel for both sides and perused the records. 6. Service tax paid on specified taxable services used for the services exported to outside countries are exempt from payment of service tax. The exemption is administered by way of refund i.e. the service provider at the first stage has to pay the service tax attributable to the taxable services ....