TaxTMI 
TaxTMI 
2018 (2) TMI 830
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....41/2007-ST dated 6.10.2007. 2. The ld. Advocate appearing for the appellant submits that the time limit of one year prescribed under Section 11B of the Central Excise Act, 1944 should be applicable for entertaining the refund application claim should be filed within one year from the relevant date. He further submits that since the statute provides the time limit of one year for filing the refund application, the Central Govt. through the Notification dated 6.10.2007 cannot prescribe a different period for filing and entertaining refund application. Thus, he submits that since the refund application was filed within the stipulated time frame of one year from the relevant date, the same is not barred by limitation of time and the appellant ....
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....ec. 2007, Jan. to March 2008, and April 2008 to June 2008 were filed by the appellant on 27th June 2008. As per the provisions of Notification dated 6.10.2007, the same were required to be filed on 29.2.2008 and 30.5.2008. Thus, it is evident that the refund claims were filed beyond the stipulated time frame, provided in the Notification dated 6.10.2007. With regard to consideration of the time limit of one year for filing of the refund application as provided under Section 11B ibid, we are of the view that the time limit prescribed therein is not applicable under the facts and circumstances of the present case, inasmuch as, the Notification dated 6.10.2007 grants exemption from payment of service tax and such exemption is monitored/adminis....
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.... be said to be a mere matter of procedure, on which some amount of laxity can be given. It was held that the conditions mentioned in the notification cannot be considered as mere procedural requirements which can be relaxed. Further, in Midex Global Pvt. Ltd. v. CCE, Indore reported in 2016 (41) S.T.R. 125 (Tri.-Del.), it was held that the exemption available will be only on fulfilment of conditions prescribed therein. The Tribunal held that Notification No.41/2007 is available only on fulfilment of condition including filing of claim within time limit prescribed therein. The Tribunal noted that this is an exemption notification and not a refund within the scope of Section 11B. Similar ratio was adopted in Spark Engineering P. Ltd. v. CCE, ....