2022 (10) TMI 516

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Judicial) Shri S. Venkatachalam, Advocate for the Appellant Smt. K. Komathi, ADC (AR) for the Respondent ORDER The issue in both these appeals being the same and connected, they are heard together and disposed by this common order. 2. The appellant had filed refund claim of service tax paid on input service used for export of the manufactured goods in terms of Notification No. 41/20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch culminated in favour of the department thereby rejecting the refund that was sanctioned earlier. Against this, appeal was filed by the appellant before Commissioner (Appeals) who upheld the same. Aggrieved by such order, appellant has filed Appeal No. ST/42459/2017. 3. The learned counsel Shri S. Venkatachalam submitted that the ground for denying refund is that according to department the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....supported the findings in the impugned order. 5. Heard both sides. 6. The issue that requires to be analysed in these present appeals is whether the date of one year has to be computed from the date of resubmission of the refund claim or the date of original submission of the claim. Needless to say that the date of original submission has to be taken for computing the period of one year as i....