2016 (9) TMI 582

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....im for the period 01/03 to 03/03 on 27.08.2008. As per Notification No. 41/2007-ST dated 06.10.2007, the last date for filing the claim was 30.05.2008. Since the claim has been filed after the stipulated period of 60 days of the end of quarter, the claim is time barred and hence cannot be considered." 2.  The Ld. Advocate appearing for the appellant is not disputing the fact that the refund claim for the quarter ending for March 2008 was filed on 27.08.2008 whereas as per the period prescribed in the notification the same was required to be filed within a period of 60 days from the end of relevant quarter during which the said goods have been exported. As such the last date for filing the refund claim expired on 30.05.2008. However,....

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.... with the refund claim. One of the documents required to be attached is the document evidencing payment of service tax on the specified services. Admittedly, refund of service tax cannot be claimed unless service tax stands paid by the assessee to the services provider. The Advocate's contention that since service tax was not paid by them to the service provider the relevant date for the purpose of limitation would automatically get extended, does not appeal to us. Payment of service tax is required to be made by the assessee and it is exclusively in his hands to do the same. Why the service tax has not been paid immediately on receipt of the services does not stand answered by the Ld. Advocate except by submitting that in business, it take....