2019 (9) TMI 750

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.... Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Brief facts are that the appellants are registered themselves with the Service Tax Department under the category of consulting engineer service. They entered into an agreement for providing design, consultancy and commissioning of sewage treatment plant in Namibia for USD 34,000. For providing the services ....

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....e consideration only by part payments. On 10.11.2014, the appellant received USD 23,983 from Namibia. Later, USD 5000 was received on 7.7.2015. The appellant was yet to receive the balance consideration of USD 5000. The department rejected the refund claim stating that one year has expired from the date of payment of service tax as well as date of receipt of foreign exchange. He submitted that the....

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....(the date of second instalment) and therefore the rejection of refund claim alleging time-bar cannot sustain. 3. The second argument of the counsel is that Notification 27/2012 did not have any condition of limitation. Only vide the amended notification 14/2016-CE(NT) dated 1.3.2016 the condition for limitation was included whereby it was provided that the claim has to be made within one year b....

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....invoices raised, the time limit of one year would apply to the refund claim made by the appellant. The authorities below have rightly considered all these facts and rejected the refund claim. 5. Heard both sides. 6. the ld. counsel has strenuously argued that the refund claim cannot be rejected on the ground of time-bar as the notification introducing the time limit was issued only on 1.3.20....