2018 (5) TMI 1460

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....B M Suthar, Advocate For Respondent (s) Mrs. Nitina Nagori, Authorised Representative Per: Dr. D M. Misra This is an appeal filed against OIA No. Commr.(A)/337/VDR-I/2010 dated 24 11.2010 passed by Commissioner (Appeals) Central Excise, Service Tax & Customs, Vadodara 2. Briefly stated the facts of the case are that the appellant had filed refund of service tax paid on various input se....

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....iling refund claim, they submitted the refund claim on 16.03.2009. Consequently, on payment of service tax against the said commission on 07.05.2009 the proof thereof had been submitted to the department for sanctioning the refund claim. It is his contention that as per the conditions of the Notification No. 41/2007-ST dated 06.10.2007 they complied with the time limit prescribed under sub-clause ....

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....utilizing the services on which service tax was payable for the exported goods. The only issue is that even though the refund claim was filed within 6 months from the stipulated date i.e. from the date of the exported goods, but, it was disallowed on the ground that the payment of service tax on reverse charge mechanism was effected on 07.05.2009. We find force in the contention of the Ld. Advocat....

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.... (b)............ (c)................ (d)............. (e) the claim for refund shall be filed on a quarterly basis, within six months from the end of the relevant quarter during which the said goods have been exported. We find that the department has not rejected the refund claim and returned the same to the appellant for deficit of document, namely, proof of payment of service tax, af....