TaxTMI 
TaxTMI 
2018 (2) TMI 404
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....nue ORDER Per: Dr. D.M. Misra Heard both sides. This appeal is filed against the Order-in- Appeal No.56/2010 (BVR)KCG/Commr(A)/Ahd. dated 5.7.2010 passed by the Commissioner (Appeals III), Central Excise, Ahmedabad. 2. Briefly stated the facts of the case are that the appellant had filed a refund claim of Service Tax paid on the goods exported under Notification No.41/2007-ST dt 6.10.2007 on ....
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....uthority and pointing out other short comings they re-submitted the refund claim on 08.4.2009. It is his contention that since refund claim was initially filed with the wrong authority and later being returned and filed with the proper authority having jurisdiction to decide the case, hence, the refund claims are not barred by limitation. In support, he has referred to the judgment of Hon'ble Guja....
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.... Notification is time barred. 4. Heard both sides and perused the records. 6. I have gone through the refund claim which has been filed initially on 29.12.2008. I find that in the Annexure attached to the prescribed proforma the details of invoices, shipping bills, value, Service Tax paid etc. alongwith classification of service on which refund was claimed are clearly mentioned. It is the conten....