2017 (8) TMI 1120

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....nufacture of export of Sugar and Molasses filed a refund claim of service tax utilized on various input services used for the purpose of export, in terms of Notification No. 41/2012-ST dated 29.06.2012, which allow such refunds In terms of Sl. No. 3 (g), the claim for rebate of service tax paid on the specified services used for export of goods shall be filed within one year from the date of expor....

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....refund claim stands filed on 13.08.2013 for the period 01.07.2012 to 30.09.2013. Ld. Advocate has drawn my attention to a precedent order of the Tribunal in the case of M/s. KKSK Leather Processors (P) Ltd. Vs. CCE, Salem - 2013 (11) TMI- 1502-CESTAT-Chennai, wherein the Tribunal, while dealing with the refund claim under Notification No. 41/07 dated 06.10.2007 has referred to the provision of rel....

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....ellant. Admittedly, the said order is in the context of Notification No. 41/2007 and the Tribunal clearly observed that the relevant date, for the purpose of notification, is to be decided in terms of the provisions of Section 11 B of the Act. It only shows that there was no time limit specifically provided under the earlier notification. 5. On the contrary, I find that the Notification No. 41/20....

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....be ignored, while interpreting the same. The appellant's claim has to be adjudged in the light of the clear expression used in the notification. As such, I am of the view that the lower authorities have rightly held against the assessee as regards the limitation aspect. 6. I also find the Hon'ble Madras High Court decision in the case of CCE, Coimbatore Vs. GTN Engineering (I) Ltd. - 2012 (28....