2018 (5) TMI 112

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....19,08,685/- on 29.12.2014 under Notification No. 41/2012-ST dated 29.06.2012 in respect of service tax paid on taxable services utilized for export of goods made during the period from 2008-2009 to 2012-2013. The said service tax refund claimed by them was in fact paid by challans during the year 2013-2014 under Voluntary Compliance Encouragement Scheme (VCES) as having not discharged the service tax liability. Both the lower authorities have held that the refund claims are hit by limitation as per the provisions of Notification and as also under the statute. 4. Learned Counsel takes the Bench through the various records and submits that the lower authorities have erred in rejecting the appeal without considering the factual aspect. It is ....

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....rtmental Representative reiterates the findings of the Lower Authorities. 6. On careful consideration of submissions made by both sides and on perusal of records, I find that the issue is regarding the rejection of refund claim due to the same filed beyond the period of limitation of one year as provided under Notification No. 41/2012. It is undisputed that the refund applications were filed on 29.12.2014 under Notification No. 41/2012. The said notification permits an assessee to file the refund application of service tax paid on various services utilized for manufacturing of the goods and exporting the same and it also provides for filing of the refund claim within a period of one year from the date of export of the goods. 7. It is seen....