2017 (8) TMI 1120

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.... The appellant who are engaged in the manufacture 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 fil....

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....Appeals). 3. There is no dispute that the 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....

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....f the Tribunal, strongly relied upon by the appellant. 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....

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.... introduced nor any wordings of notification can 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,....