2017 (12) TMI 1147

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....that the appellant is a merchant exporter and is registered with Service Tax Department. During the disputed period, the appellant had filed refund application, claiming refund of Rs. 42,12,189/- in terms of Notification No.41/2012-ST dated 29.6.2012 on the service tax paid on the taxable service used/utilised for export of the goods. The adjudicating authority favourably considered the refund app....

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....imit will not be applicable for consideration of the refund application filed by the appellant. He further submits that the time limit prescribed under the notification is a procedural condition and since the appellant had complied with the statutory requirements under the said notification, the refund claim cannot be rejected on the basis of procedural infirmities. To support such stand, the appe....

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.... No.41/2012 dated 29.6.2012. Since, the said notification is conditional and the benefit contained therein are available, subject to fulfilment of the conditions itemised therein, the assessee has to strictly comply with the requirement contained therein for availing the benefit of refund of service tax. Thus, the time limit prescribed in the notification cannot be considered as procedural in natu....