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2018 (5) TMI 769
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....i, D.R. PER: S.K. MOHANTY Rejection of refund claim on the ground of limitation, is the subject matter of present dispute. In this case, the appellant had filed the refund applications under Notification No.17/09-ST dated 07.07.2009, in respect of the Service tax paid on input services, used for export of the goods. The refund applications were filed by the appellant after one year from the ....
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....(7) G.S.T.L. 378 (Tri.-Mumbai), Ruchi Soya Industries Ltd. vs. CCE, Indore - 2017 (51) S.T.R. 453 (Tri-Del.) & CCE, Pune-III vs. Aam Service India Pvt. Ltd. - 2016 (42) S.T.R. 760 (Tri.-Mumbai) 3. On the other hand, the ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order and further submits that since the Notification dated 07.07.2009 has specifically provide....
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....n the Notification dated 07.07.2009. The submissions of the appellant that the period for filing the refund applications should be considered on quarterly basis, is not supported with any statutory backing inasmuch as, the Notification dated 07.07.2009, under which the refund applications were filed, clearly provide the time for lodgement of the claim. The decisions cited by the ld. Advocate for t....