2017 (10) TMI 752

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....an, AC (AR) ORDER The main dispute in the present appeal relates to the limitation aspect of the refund claims filed by the appellant in terms of the provisions of Rule 5 of Cenvat Credit Rules, 2004. The same stands rejected by the lower authorities by observing that they have been filed beyond the period of one year from the date of issuance of the export invoice. The appellant's conte....

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.... which was not paid to the service providers within the time-limit of three months from the date of the invoices in terms of provisions of Rule 4 (7) of Cenvat Credit Rules, 2004. As such, the refund of the same would be inadmissible. 4.1. I have gone through the provisions of Rule 4(7) of Cenvat Credit Rules which provide that if the payments of the value of input services or service tax paid ....

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....ules provides that if payments are not made within a period of three months, the credit availed by the recipient of the input services is to be paid back. The Tribunal has no powers to relax or extend the said period of three months provided under the law, being a creature of the Statute. Time limitation provided in law is not a procedural aspect, which can be condoned or relaxed by the Tribunal. ....